LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Requirement of receipt for HRA paid

Mahesh Chandra Mohapatra (189 Points)

28 December 2019

what is the limit of HRA paid for which the receipt from owner of the house is mandatory.

Reply
Follow
Share

2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 28 December 2019

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

1 Like

Kapadia Pravin (17249 Points)
Replied 28 December 2019

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.