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IndiaTax & ComplianceUpdated: Sep 13, 2026
Direct Answer
To claim HRA, you should ideally have rent receipts. If missing, you can use a valid Rent Agreement combined with bank statements showing regular monthly rent transfers to the landlord's account as proof of payment.
The Essential Requirements
The Income Tax Department allows HRA exemption under Section 10(13A) only if rent is actually paid.
When Receipts Are Missing
Many landlords do not issue paper receipts. In an audit, the following will serve as valid evidence:
- Registered Rent Agreement: A valid agreement between you and the landlord.
- Bank Transfers (NEFT/UPI): Extracts from your bank statement proving a transfer of the exact rent amount every month to the landlord's account.
- Landlord's PAN: If the annual rent exceeds ₹1,00,000, the PAN of the landlord is mandatory.
Claiming HRA against cash payments without receipts is high-risk and will be disallowed if scrutinized.