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If HRA is part of your salary and you pay rent, your employer will ask for rent receipts (usually quarterly or yearly) as proof to give you the tax exemption. Receipts must show the rent amount, period, property address, and the landlord's name and signature.
If your annual rent exceeds ₹1,00,000 (about ₹8,333/month), you must report the landlord's PAN to your employer. If the landlord has no PAN, they must give you a signed declaration instead.
A ₹1 revenue stamp is required only when rent is paid in cash and the amount exceeds ₹5,000. For bank transfer or UPI payments, a stamp isn't required — but some employers still ask for it, so check your HR policy.
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