HRA Claim

While a formal rent agreement is not a legal prerequisite, Tax planning 2026: digital payment trails and landlord PAN details are essential to withstand tax department's scrutiny

HRA is shown in your salary slip and also in the tax projection statement provided by your employer at the start of the financial year

Data analysis was carried out in some high-value cases of mismatch between the rent paid by the employee and receipt of rent by the recipient for the financial year 2020-21

If you are paying rent to a close relative, have a rental agreement and pay them through banking channels