Rent agreement while collecting proofs for tax declaration

House Rent Allowance (HRA)

Case 1. Where monthly HRA <= INR 3,000

If your monthly HRA defined as is less than or equal to INR 3,000, there is no need to submit any documents for the rent paid.

Case 2: Where HRA> INR 3,000 & Rent <= INR 8,333

If your monthly HRA defined is greater than INR 3,000 and your monthly rent payments are less than or equal to INR 8,333/-, you would need to submit the following documents:

• Original rent receipt for any one month.

• A copy of Lease Agreement. In absence of lease agreement, rent receipt should contain the Cheque / EFT details and additional supporting document like bank statement extract/payment screenshot to be provided.

Case 3: Where HRA> INR 3,000 & Rent > INR 8,333

If your monthly HRA as defined is greater than INR 3,000/- and your monthly rent payments are greater than INR 8,333/-, you would need to submit the following documents:

• Original rent receipt for any one month.

• A copy of Lease Agreement. In absence of lease agreement, rent receipt should contain the Cheque/EFT details and additional supporting document like bank statement extract/payment screenshot to be provided.

• PAN of the Landlord (or) the Declaration from Landlord if he/she does not have a PAN along with proof of residence of Landlord.