Requirement of receipt for HRA paid

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what is the limit of HRA paid for which the receipt from owner of the house is mandatory.
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Name, address and permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh.

- Rule 26C, Income-tax Rules

HRA exemptions can be availed only on submission of rent receipts or the rent agreement with the house owner.

It is mandatory for the employee to report the Pan Card of the 'landlord' to the employer if the rent paid is more than Rs 1,00,000 annually.


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