[{"id":"298cf7e0-7a0e-4b0b-be17-a2bef1ea5418","order":1,"text":"RENT RECEIPT","fontSize":"22","textAlign":"center","bold":true,"underline":true,"marginBottom":"6","cflou":false,"active":true},{"id":"8bf4890d-ba0b-4311-8bc5-5f14019cfc44","order":2,"text":"(For claiming exemption of House Rent Allowance — HRA — under Section 10(13A) of the Income-tax Act, 1961, read with Rule 2A of the Income-tax Rules, 1962)","fontSize":"12","textAlign":"center","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"5b39b454-4376-4059-9f6e-126c005cdbaf","order":3,"text":"Receipt No.: [Receipt number] Dated: [Date of receipt] Place: [Place of issue]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"71191ae0-053a-4b6f-be1b-866ee5515f2f","order":4,"text":"1. RECEIPT OF RENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","sectionNum":"S01"},{"id":"7585ea3a-4a80-4dab-aa4d-faf11abda567","order":5,"text":"I, [Full name of the landlord], residing at [Full address of the landlord] (hereinafter referred to as "the Landlord"), do hereby acknowledge and confirm that I have received from [Full name of the tenant] (hereinafter referred to as "the Tenant") a sum of ₹ [Amount] (Rupees [Amount in words] only) towards rent for the residential premises described hereunder, the receipt whereof the Landlord hereby acknowledges.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"84649771-7cfe-4515-8f4a-945651fdf161","order":6,"text":"2. PARTICULARS OF THE TENANT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","sectionNum":"S02"},{"id":"2902f94e-6c3e-4fd2-a872-e47ea3cff2c8","order":7,"text":"(a) Name of the Tenant: [Full name of the tenant].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"320291b4-75ae-4136-b2ef-b3469d86931f","order":8,"text":"(b) Permanent Account Number (PAN) of the Tenant: [Tenant's PAN].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"e1b22491-b78f-4dcc-8cae-b9b7e79a6b95","order":9,"text":"(c) Employer of the Tenant: [Name of the employer] — Employee ID: [Employee identification number].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"eef3eb77-943c-4810-99f6-88c482c70f3f","order":10,"text":"3. PARTICULARS OF THE TENANCY AND THE PREMISES","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","sectionNum":"S03"},{"id":"c60ae029-98bc-40e5-928e-460a8479c5c2","order":11,"text":"(a) Description of the premises: [Type of premises] situated at [Full address of the rented premises], held and used by the Tenant solely for residential purposes.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"4656caec-e708-4e88-8b75-4361c26eeee4","order":12,"text":"(b) The said premises are occupied by the Tenant under a lease or leave-and-licence agreement dated [Date of the lease agreement].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"9adda6e1-7ab6-4576-a0d9-6cce8bba7cb7","value":"yes","type":"add","operator":"="}]},{"id":"7d914cc9-7ddf-4573-a2bf-ef1519649dff","order":13,"text":"(c) Period to which this payment relates: the month of [Month and year, e.g. April 2026].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"2382f86d-bd87-4446-a9c4-346d12d63330","value":"range","type":"remove","operator":"="}]},{"id":"d947dc0c-7ef7-4544-92d3-3aa439a233f1","order":14,"text":"(c) Period to which this payment relates: from [Period start, e.g. 01/04/2026] to [Period end, e.g. 30/06/2026] (both days inclusive), being [Number of months] month(s) at a monthly rent of ₹ [Monthly rent].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"2382f86d-bd87-4446-a9c4-346d12d63330","value":"single","type":"remove","operator":"="}]},{"id":"b80c3b13-903a-4aa7-ba86-f68badf88c35","order":15,"text":"(d) Total amount received: ₹ [Amount] (Rupees [Amount in words] only).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"8bca8b21-53cb-476a-af0d-363be0bf291f","order":16,"text":"4. MODE OF PAYMENT","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","sectionNum":"S04"},{"id":"a62260bf-8d54-4b35-848a-add2b1792e5b","order":17,"text":"The aforesaid sum has been received in cash.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}]},{"id":"12ab2dcf-1bab-46c1-9f9c-bee966636ac1","order":18,"text":"The aforesaid sum has been received by cheque bearing No. [Cheque / transaction reference], drawn on [Bank name and branch].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cheque","type":"add","operator":"="}]},{"id":"f3eab666-f258-447f-a641-f20081bd3660","order":19,"text":"The aforesaid sum has been received by electronic bank transfer / UPI / NEFT / IMPS bearing transaction reference [Cheque / transaction reference], through [Bank name and branch].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"online","type":"add","operator":"="}]},{"id":"99fcb63e-3ce0-444f-b4f5-8ccb760be4e6","order":20,"text":"The receipt of the said amount is hereby fully and unconditionally acknowledged.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"eeee3df4-6e57-4c10-b32d-a542076ba414","order":21,"text":"5. AFFIXATION OF REVENUE STAMP","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}],"sectionNum":"S05"},{"id":"5b0009f3-6f7e-4b0f-86b1-a384e5c76504","order":22,"text":"As the rent has been received in cash and the amount exceeds ₹ 5,000, a revenue stamp of ₹ 1 has been duly affixed in the space provided below and signed across by the Landlord, in accordance with Article 53 of Schedule I to the Indian Stamp Act, 1899, as applicable in the relevant State.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}]},{"id":"1bd2e830-4c80-4930-acd7-c3b6352b497d","order":23,"text":"6. COMPLIANCE WITH SECTION 269ST","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}],"sectionNum":"S06"},{"id":"d31a583d-5da6-45d6-b78a-953812788a09","order":24,"text":"The Landlord confirms that the aggregate amount received in cash from the Tenant, whether by this receipt or otherwise in respect of the same tenancy, does not equal or exceed ₹ 2,00,000, so that no contravention of Section 269ST of the Income-tax Act, 1961, arises.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}]},{"id":"6a34d457-e34f-445c-b674-784eec4971f3","order":25,"text":"7. DECLARATION OF LANDLORD'S PAN","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","displayConditions":[{"field":"efb9dc57-4cbe-45a1-b26b-20b8bf275534","value":"yes","type":"add","operator":"="}],"sectionNum":"S07"},{"id":"f7359116-fdaa-494d-bd42-884b19ac7b59","order":26,"text":"As the aggregate rent payable for the financial year exceeds ₹ 1,00,000, the Landlord hereby declares his / her Permanent Account Number (PAN) as [Landlord's PAN], in compliance with the requirement of the Central Board of Direct Taxes (CBDT Circular No. 8/2013 dated 10 October 2013) for the purpose of the Tenant's claim of House Rent Allowance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true,"displayConditions":[{"field":"efb9dc57-4cbe-45a1-b26b-20b8bf275534","value":"yes","type":"add","operator":"="}]},{"id":"d4b65602-b2b7-47ec-8407-28a367648fe3","order":27,"text":"8. TAX DEDUCTED AT SOURCE","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","displayConditions":[{"field":"c9ec54a8-4b06-4d89-99b0-258ad1760e62","value":"yes","type":"add","operator":"="}],"sectionNum":"S08"},{"id":"5d6a5bc9-54ee-445c-a4be-c96b0c33fd74","order":28,"text":"As the monthly rent exceeds ₹ 50,000, the Tenant is liable to deduct tax at source under Section 194-IB of the Income-tax Act, 1961, at the prescribed rate, to deposit the same and to furnish the certificate in Form 16C. The amount acknowledged herein is the rent net of any such tax required to be deducted, and the Landlord shall give credit for the tax so deducted and deposited.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true,"displayConditions":[{"field":"c9ec54a8-4b06-4d89-99b0-258ad1760e62","value":"yes","type":"add","operator":"="}]},{"id":"deacf627-1baa-4e49-8c9c-263dab02ea18","order":29,"text":"9. DECLARATIONS AND PURPOSE","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"6","sectionNum":"S09"},{"id":"4e738526-3c65-46f6-b8c3-5f07b94ae038","order":30,"text":"(a) The Landlord declares that he / she is the lawful owner of, or is otherwise lawfully entitled to let, the said premises and to receive the rent in respect thereof.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"b6f3e428-29e9-4747-92cd-b44d42033561","order":31,"text":"(b) The Landlord declares that the particulars set out in this receipt are true and correct to the best of his / her knowledge and belief, and that the rent stated herein has in fact been received from the Tenant in respect of the premises genuinely occupied by the Tenant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"8","cflou":false,"active":true},{"id":"4934ee36-5aec-4cd7-8065-38957353bbe2","order":32,"text":"(c) This receipt is issued at the request of the Tenant solely for the purpose of enabling the Tenant to claim exemption in respect of House Rent Allowance under the Income-tax Act, 1961, and for such other lawful purposes as the Tenant may require.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"14","cflou":false,"active":true},{"id":"a6050b21-3c66-4c9d-8d56-84064c7d2be3","order":33,"text":"IN WITNESS WHEREOF the Landlord has signed this receipt at [Place of issue] on [Date of receipt].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true,"marginTop":"6"},{"id":"f7e0713a-a793-480a-ae6c-aef35920f3cd","order":34,"text":"_________________________","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"eb630d00-450b-4008-bb89-ead252c91d2e","order":35,"text":"[Full name of the landlord]","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"2","cflou":false,"active":true},{"id":"02f4961c-ec32-4077-bd90-336c9e1c5375","order":36,"text":"(Signature of the Landlord)","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"6ae82dc2-51d2-4048-b96d-e8cbee9c0018","order":37,"text":"Affix ₹ 1 Revenue Stamp here and sign across (where rent is paid in cash and exceeds ₹ 5,000).","fontSize":"11","textAlign":"right","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true,"displayConditions":[{"field":"21faa5c7-b835-4bd4-9f02-c5467c45e09b","value":"cash","type":"add","operator":"="}]}]