- Date of this receipt: 3 April 2026
- Receipt number: 07/2026-27
- Place of issue: Ludhiana
RECEIVED with thanks from Harpreet Singh Gill ("the Tenant") the sum of ₹18,000 (Rupees Eighteen Thousand only), being rent (kiraya) for the period 1 April 2026 to 4 April 2026, both days included, in respect of the premises described in clause 1 below, the said sum being the net amount received by the Landlord after deduction of tax at source as set out in clause 3.
X ("the Premises"), in Punjab.
Manjit Kaur Sidhu ("the Landlord"), of X, 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.
Mode of payment: Cash
Date the rent was actually received: 2 April 2026
Payment reference (cheque number, UPI transaction identifier or bank reference): UPI 428913665201
Deduction of tax at source. Gross rent for the period stated above: ₹60,000 (Rupees Sixty Thousand only). Tax deducted at source by the Tenant and payable to the Central Government on the Landlord's account: ₹1,200 (Rupees One Thousand Two Hundred only). Net amount actually received by the Landlord, being the sum acknowledged at the head of this receipt: ₹18,000 (Rupees Eighteen Thousand only). The Tenant is answerable for depositing the amount deducted within the time allowed, against the Landlord's Permanent Account Number, and for furnishing the Landlord with the certificate of deduction. The Landlord's credit for that amount comes from that deposit and from the certificate, and not from this receipt.
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.
PAN of the Landlord: ABCPD1234E
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.
Relationship of the Landlord to the Tenant: Not related to 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.