Rent paid in cash vs HRA exempt in income tax

The employee must provide the following documents if they wish to claim the tax exemptions related to the House Rent Allowances.

• If the rent paid during the given financial year exceeds Rs. 1 Lakh, the employee must provide the PAN card details and a copy of the landlord/property owner to claim HRA tax exemption.

• The receipts of rent paid by the employee. The details of the receipt include the following:

  • Date and Name of the landlord

  • Name of the tenant

  • PAN card details of the landlord

  • Address of the rented accommodation

  • Duration of stay

  • A revenue stamp

  • Signature of the landlord on the revenue stamp

  • The same receipt can be used for 3 months. Hence, you need at least the last 4 receipts for a year. 

  • The photocopy/Xerox of the rent agreement, when required.  

Here sec. 40A(3) is not applicable to you. It applies to income from PGBP...

But sir, i am giving rent 12000 per month ( which is 1,44,000 per annum) in cash mode to landlord, then which IT section is violating ?

I have not mentioned anything about violation. I have only specified the liabilities as per the rules.

Ask the employer about any violation of the act..

sir pls provide any offical document or office memorandum relate to this as supporting document asked by our office.

i ll be hhighly thankful to you 

plizz 5000 cash

@ Vibhor: See rule 26C for filing Form 12BB of IT act.

@ Sailesh:

For rent paid by cash @ Rs. 5,000/- PM, rent agreement with receipt/s are sufficient.