RENT RECEIPT
(Kiraya Rasid)
- Date of this receipt: __________
RECEIVED with thanks from __________ ("the Tenant") the sum of __________, being rent (kiraya) for the period __________ to __________, both days included, in respect of the premises described in clause 1 below.
1. The Premises
__________ ("the Premises"), in __________.
2. Received by
__________ ("the Landlord"), of __________, who receives the said sum either as the owner of the Premises or as the agent authorised by the owner of the Premises to receive rent on the owner's behalf.
3. How the rent was paid
Mode of payment: __________
Date the rent was actually received: __________
4. What this amount covers, and what it does not
This sum is rent for the Premises for the period stated above and nothing else. It is not, and does not include, any charge for electricity, water, gas, sewerage, maintenance, common-area or association charges, parking, house tax or property tax, and it is not a security deposit, advance rent, interest on late payment, brokerage or any payment on account of repairs. Where any such amount was also paid, it has been receipted separately.
5. The Landlord's Permanent Account Number
The Landlord confirms that the Permanent Account Number stated above, if any, is correct and is the Landlord's own. Where no number is stated above, the Landlord declares that no Permanent Account Number has been allotted to the Landlord; the Tenant must in that case obtain from the Landlord a separate signed declaration to that effect, giving the Landlord's name and address, before claiming House Rent Allowance.
6. Relationship between the Landlord and the Tenant
Why the receipt asks. The statement a salaried employee gives an employer to claim House Rent Allowance — Form No. 124 under rule 205 of the Income-tax Rules, 2026, read with section 392(5)(b) of the Income-tax Act, 2025, which took the place of Form No. 12BB with effect from 1 April 2026 — now requires the employee to disclose the relationship with the landlord as well as the landlord's name, address and Permanent Account Number. Rent genuinely paid to a parent, a spouse or another relative is not disallowed for that reason alone, but it is examined closely, and what is written here must match what is told to the employer.
7. Confirmation by the Landlord
The Landlord confirms that the Landlord has received the sum acknowledged at the head of this receipt for the period stated; that, save for any amount shown in clause 3 above as deducted at source and payable to the Central Government on the Landlord's account, no part of the rent for that period remains outstanding; that the Landlord is entitled to receive rent in respect of the Premises; and that the Tenant may produce this receipt before an employer, before the income-tax authorities, before the Rent Authority or the Rent Controller, or before any other authority, as proof of payment of the rent stated.
Signature of the Landlord
_______________________________
__________
Landlord, or agent authorised by the owner to receive rent
Date: __________
[ Affix a Re. 1 revenue stamp here ]
Required where the rent was paid in cash and this receipt is for more than ₹5,000 — Article 53 of Schedule I to the Indian Stamp Act, 1899, the same figure in Punjab and in Chandigarh. Where tax was deducted at source, the figure that counts for the threshold is the net sum acknowledged at the head of this receipt, because that is the amount this receipt acknowledges. The Landlord must sign across the stamp, so that the signature runs partly on the stamp and partly on the paper; that is the cancellation section 12 of the same Act requires, and an adhesive stamp that has not been cancelled is treated as no stamp at all.
Extra Notes for both Parties
Notes — for the parties' use, and not part of the receipt
- One receipt for each month. Payroll desks ask for month-wise receipts covering every month of the claim period, not one receipt for the year. Number them in sequence.
- The revenue stamp, and what happens without it. Re. 1 on a cash receipt for more than ₹5,000; the threshold was raised from ₹500 to ₹5,000 with effect from 10 September 2004. Adhesive revenue stamps are sold at post offices and by licensed stamp vendors at the tehsil complexes across Punjab and at the 30 Bays Building, Sector 17, Chandigarh. A missing stamp does not make the receipt void: under proviso (b) to section 35 of the Indian Stamp Act, 1899 an unstamped receipt is admitted in evidence against the person who gave it on payment of a penalty of Re. 1. Section 30 of that Act entitles the payer, on demand at the time of payment, to a duly stamped receipt, and section 65 punishes a refusal or neglect to give one with a fine of up to ₹100.
- Paid through a bank, UPI or by cheque? Keep the statement. It is stronger evidence than the receipt, it needs no stamp, and in Punjab, where the Punjab Rent Act, 1995 applies, section 13(4) contemplates exactly that route once the landlord has supplied account particulars.
- Rent above ₹1,00,000 for the year. Give the employer the landlord's name, address and Permanent Account Number, and the relationship with the landlord, in Form No. 124. The ₹1,00,000 test is on the total rent paid during the tax year, not per landlord and not per house. If the landlord has no PAN, a signed declaration from the landlord saying so, with name and address, goes in instead.
- Rent above ₹50,000 a month. An individual or Hindu undivided family tenant who is not liable to tax audit must deduct tax at 2% under section 393 of the Income-tax Act, 2025 — the provision that took the place of sections 194-I and 194-IB from 1 April 2026 — deducting once, on the rent for the last month of the tax year or of the tenancy, and depositing it against the tenant's own PAN, with no TAN required, in Form No. 141, which took the place of Form 26QC. Where you have deducted, fill in the tax deducted and the gross rent on the form and enter the net figure as the rent received: clause 3 then sets out gross, tax and net, and clause 7 is adjusted so that the Landlord is not asked to confirm receipt of money he never got. Tax on rent paid to a non-resident landlord is deducted under the non-resident provisions instead — on the whole rent, with no monthly threshold — and needs its own advice.
- The salary limb of the House Rent Allowance calculation. On the list of cities notified for the 50% limb as read on 6 September 2026, no city in Punjab and no place in the Union Territory of Chandigarh appears, so a tenant in Ludhiana, Amritsar, Jalandhar, Patiala, Bathinda, Mohali or Chandigarh works on 40% of salary. The notified list was expanded with effect from 1 April 2026; check the current list before relying on the figure.
- Do not register this receipt and do not have it notarised. Neither is required in Punjab or in Chandigarh, and neither adds anything. See the guidance on this document.
- A receipt is not a tenancy. Where the Punjab Rent Act, 1995 applies to premises in Punjab, the tenancy itself must be in the Form set out in Schedule I to that Act and registered with the Sub-Registrar on the fee of ₹1,000 fixed by section 4(2). Months of receipts do not cure a failure to do that. Note that an NRI landlord's premises in Punjab are on that track whenever they were let, because the saving in section 76(2) does not reach NRI-owned premises.
- Date it on the day, and never before the money. The receipt date may be the same as the payment date or later; it must never be earlier. The form asks for the two separately and does not compare them, because a receipt signed at the counter on the day of payment is the normal case and a rule that refused equal dates would refuse the commonest correct receipt. Comparing them is the parties' job, and a backdated receipt is the single thing most likely to sink a claim.