Answer

1. F

   Facts

   Employers ask for the landlord's PAN when annual rent exceeds ₹1 lakh, under CBDT instructions for salary TDS. Without it, the employer may not allow HRA in TDS, though you can still claim a genuine exemption in your return with proof.

2. P

   Provisions and law

   • Sec 10(13A), Income-tax Act 1961 (now Sec 11 (Schedule III, Table Sl. No. 11))HRA exemption is the least of actual HRA received, rent paid minus 10% of salary, and 50% of salary in Delhi, Mumbai, Kolkata or Chennai or 40% elsewhere.
   • Sec 192, Income-tax Act 1961 (now Sec 392)The employer computes salary TDS considering exemptions supported by evidence.
3. A

   Analysis

   If you pay ₹18,000 a month, rent is ₹2,16,000, above ₹1 lakh. Keep the rent agreement, bank transfer records and the landlord's details. A claim without PAN or proof is more likely to be questioned. If the landlord has no PAN, a declaration from the landlord is commonly used; check current CBDT instructions.

4. C

   Conclusion

   1. 1Ask the landlord for PAN and keep a copy.
   2. 2Pay rent by bank transfer.
   3. 3Keep the rent agreement and receipts.
   4. 4Give details to the employer through Form 12BB.
   5. 5Claim in the ITR with proof kept ready.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.