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Nowhere does it ask for Landlord PAN in the ITR

22 July 2023

I hadn't submitted my rent receipts to my employer so I did not receive any deduction. I'm attempting to provide the HRA exemption details in the Deductions under section 10 u/s, and the amount paid as rent is more than Rs. 100000. However the form does not ask for the landlord's PAN. Can someone please shed some light?

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3 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160342 Points)
Replied 22 July 2023

[Furnishing of evidence of claims by employee for deduction of tax under section 192.

RULE 26C. (1) The assessee shall furnish to the person responsible for making payment under sub-section (1) of section 192, the evidence or the particulars of the claims referred to in sub-rule (2), in Form No.12BB for the purpose of estimating his income or computing the tax deduction at source.

(2) The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of the claim specified in the corresponding entry in column (2) of the said Table:—

Table

Sl. No	Nature of claims	Evidence or particulars
(1)	(2)	(3)
1.	House Rent Allowance.	Name, address and permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh.
2.	Leave travel concession or assistance.	Evidence of expenditure.
3.	Deduction of interest under the head "Income from house property".	Name, address and permanent account number of the lender.
4.	Deduction under Chapter VI-A.	Evidence of investment or expenditure.]

Kannan J (8 Points)
Replied 23 July 2023

I don't even understand whatever text you are quoting. Who is the "person responsible for making payment" being referred here? I'm simply logging on to the income tax website and filing ITR 2.

To clarify, I checked the tick for HRA exemption (not HRA deduction which is capped at Rs. 60000) and entered the amount Rs. 133000, then edited the prefilled base salary in Schedule Salary to deduct this amount and add a new item for HRA and enter Rs.133000. It factored this deduction but nowhere does it ask to submit the landlord PAN or rental receipts.