When does my employer need the owner's PAN?
When the rent you pay in the financial year is more than ₹1,00,000 (about ₹8,333 a month), you must give your employer the owner's PAN with the receipts. If the owner has no PAN, give a signed declaration from the owner with their name and address instead. This comes from CBDT Circular No. 8/2013 dated 10 October 2013.
Do I need a revenue stamp?
Yes, if you pay the rent in cash and the receipt is for more than ₹5,000. Stick a ₹1 revenue stamp on the printed receipt and ask the owner to sign across it. Receipts for UPI, bank transfer or cheque payments do not need a stamp.
Is HRA allowed in the new tax regime?
No. The HRA exemption is available only if you choose the old tax regime. Under the new regime the receipts are not needed for HRA, but they are still a good record of rent paid.
What else should I keep?
A copy of the rent agreement, and proof of payment such as UPI or bank statements. Each printed receipt must be signed by the owner.
General information, checked on 3 November 2026. Not tax advice; ask your employer or a tax adviser for your own case. Sources: ClearTax on CBDT Circular 8/2013, Housing.com on revenue stamps.