HRA Rent Agreement Requirements and Proof Checklist

Section 10(13A) does not impose a universal registered-agreement condition for every HRA claim, but a credible agreement should identify parties, property, rent, period and payment terms. Employer policy and state tenancy or stamp law may require registration or stamping.

Legal or Computational Framework

This article uses the AY 2026–27 framework for income earned in FY 2025–26 under section 10(13A) of the Income-tax Act, 1961 read with Rule 2A. For this period, and in the current official departmental material reviewed on 1 August 2026, the 50% salary limb is restricted to Mumbai, Kolkata, Delhi and Chennai; all other locations use 40%. HRA exemption is ordinarily unavailable under the default new tax regime, so regime selection is a threshold eligibility question.

Worked Example

What Generic Pages Miss

Practical Documentation Checklist

• Signed and appropriately stamped agreement
• Registration evidence where local law requires
• Landlord PAN and address
• Rent receipts and bank transfers
• Property ownership/authority evidence
• Deposit refund record
• Tenant-TDS compliance where applicable

See the broader Income Tax & Salary knowledge hub for related rules and calculators on this topic.

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