| Detail | Why it matters |
| Tenant and landlord names | Who paid and who received the rent |
| Rent amount in figures and words | Prevents changes to the amount |
| Rent period and receipt date | Shows which month the payment covers |
| Address of the rented house | The house you live in, which should match your rent agreement |
| Landlord PAN | Needed when total rent is more than ₹1,00,000 in the financial year |
| Payment mode | UPI, bank transfer or cheque leaves a trail. Cash over ₹5,000 needs a ₹1 revenue stamp |
| Landlord signature | Confirms the landlord received the money |
| Situation | What applies |
| HRA received up to ₹3,000 a month | Employers need not insist on rent receipts (CBDT salary TDS circular), but keep them anyway |
| Rent above ₹1,00,000 in the year (about ₹8,334 a month) | Landlord PAN is required. If the landlord has no PAN, a declaration from the landlord is needed |
| Rent paid in cash above ₹5,000 | ₹1 revenue stamp, signed across by the landlord |
| Rent above ₹50,000 a month | The tenant deducts 2% TDS on rent and deposits it (section 393 of the Income-tax Act, 2025, formerly 194-IB) |
| Landlord is a parent | Allowed if the parent owns the house and shows the rent as income. Rent to a spouse is usually questioned |
| New tax regime | HRA is not exempt, so rent receipts are only useful under the old regime |