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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.
ITR
Landlord PAN for HRA when rent is above ₹1 lakh
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Provisions
Sec 10(13A), Income-tax Act 1961 (now Sec 11 (Schedule III, Table Sl. No. 11)); Sec 192, Income-tax Act 1961 (now Sec 392)
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.
Close
- Ask the landlord for PAN and keep a copy.
- Pay rent by bank transfer.
- Keep the rent agreement and receipts.
- Give details to the employer through Form 12BB.
- Claim in the ITR with proof kept ready.
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