Udaharan ka naam aur pata hai; apni jaankari bhariye. PDF mein har page par 2 receipt aati hain. Print karke makaan maalik se sign karwaayein.
Pehli receipt ka preview
HRA par tax chhoot (saal bhar)
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HRA chhoot sirf purani tax regime mein milti hai. Nayi regime (jo ab default hai) mein HRA par chhoot nahi milti, isliye pehle dekh lein ki aap kaunsi regime chun rahe hain.
Rent receipt ke zaroori niyam
- Kab chahiye: Naukri wale log purani tax regime mein HRA ki chhoot ke liye har saal (aam taur par January–March) office mein rent receipt aur Form 12BB jama karte hain.
- Makaan maalik ka PAN: Saal ka kiraya ₹1,00,000 se zyada ho (yaani lagbhag ₹8,334 mahina se upar) to makaan maalik ka PAN dena zaroori hai. PAN na ho to maalik se likhit ghoshna (declaration) lein.
- Revenue stamp: Cash mein ₹5,000 se zyada ki receipt par ₹1 ka revenue stamp lagakar maalik us par sign karte hain. UPI, bank transfer ya cheque ki receipt par stamp ki zaroorat nahi hoti.
- Sach ka kiraya likhein: Income Tax vibhaag rent agreement, bank statement aur maalik ki ITR se kiraya mila sakta hai. Jhoothi receipt par jurmaana lag sakta hai.
HRA chhoot kaise nikalti hai
Teen mein se jo sabse kam ho, utna HRA tax-free hota hai: (1) jitna HRA mila, (2) diya gaya kiraya − Basic+DA ka 10%, (3) Basic+DA ka 50% (Delhi, Mumbai, Kolkata, Chennai) ya 40% (baaki shahar). Baaki HRA par tax lagta hai.
Yeh tool sahaayata ke liye hai, tax salah nahi. Apne CA ya office ke HR se niyam pakke kar lein.