Form 124 for HRA in 2026: what replaced Form 12BB, and what proof your employer will ask for

Last updated 11 Oct 2026 · India

Last checked: 11 Oct 2026 against Income Tax Department: Form 124 note and Form 124 FAQs.

Short answer. From 1 April 2026 (tax year 2026-27), salaried employees claim HRA and other deductions with their employer using Form 124, which replaced Form 12BB (s.392(5)(b) of the Income-tax Act 2025, Rule 205 of the 2026 Rules). For HRA you give the landlord's name and address, the landlord's PAN if annual rent exceeds ₹1,00,000, and, new this year, your relationship with the landlord, if any. HRA exemption is available only under the old tax regime.

Why your employer asks for this

Your employer deducts tax from your salary every month. Form 124 lets them take your HRA and other claims into account so they don't deduct too much. The new relationship field exists because rent paid to relatives is allowed only if it is genuine; the department can now match these claims.

What goes into the HRA part

Rent paid during the tax year
Landlord's name and address
Landlord's PAN, if yearly rent exceeds ₹1,00,000 (Aadhaar only if your employer asks)
Your relationship with the landlord, if any
Supporting evidence: a copy of the rent agreement; employers usually also ask for rent receipts

Common mistakes

Receipts without a payment trail. Employers increasingly reject cash-only claims. Pay by bank transfer or UPI and keep the statements.
Rent to parents without them declaring it. It can be valid, but only if you really pay and they show it as income.
Landlord refuses PAN. Above ₹1 lakh a year the PAN is required; sort this out before the proof deadline.
Claiming HRA under the new regime. The new regime has no HRA exemption; compare both regimes first.
Made-up receipts. Only claim rent you actually pay. Fake receipts are tax fraud.

Checklist

Rent agreement copy
Monthly receipts, signed
Bank/UPI proof for each month
Landlord PAN (if rent > ₹1,00,000 a year)
Relationship field filled
Regime choice confirmed with payroll

Frequently asked questions

What replaced Form 12BB?

Form 124, under the Income-tax Rules 2026, from tax year 2026-27.

Is the landlord's PAN mandatory in Form 124?

Yes, if annual rent exceeds ₹1,00,000. Aadhaar is not mandatory unless your employer asks.

Can I pay rent to my parents and claim HRA?

Yes, if the arrangement is genuine, you actually pay, and your parent declares the rent as income. You must now disclose the relationship in Form 124.

Can I claim HRA under the new tax regime?

No. HRA exemption is available only under the old regime.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 11 Oct 2026.

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If you want a ready-made tool

If you want 12 numbered monthly receipts from one form, a Form 124 checklist and an old-regime HRA estimate: Rent Receipt Generator + HRA Helper (paid, Google Sheets/Excel). Use it only for rent you actually pay.

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