A rent receipt is evidence. Write it like one

The six fields

• Receipt number — sequential, so a missing one is obvious.
• Date of payment.
• Name of the tenant and the address of the rented premises.
• The period the payment covers, not just the month it was paid in.
• Amount in figures and in words.
• Name, signature and PAN of the recipient where the annual rent is high enough to require it.

For HRA claims

Salaried employees claiming house rent allowance usually need receipts for the rent actually paid. Where annual rent exceeds the threshold set by your employer or the income tax rules, the landlord's PAN is typically required. Revenue stamps may be needed above certain amounts in some states — check the rule that applies to you rather than copying a format from another state.

Why numbering matters

A receipt without a number cannot be proven to be the only one issued for that month. Sequential numbering plus a ledger entry per receipt means a tenant cannot produce a duplicate and you cannot lose track of a month.

What to keep

Keep the ledger, the agreement and a copy of every receipt for the period a dispute could reach — commonly three years for money claims, longer for tenancy records. Digital copies are fine if they are backed up and legible.