Furnishing of pan no.

This query is : Resolved

rajshwar dayal (Querist)
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22 May 2017 The landlord is AOP whose Taxable income for F.Y 2016-17 is below the amount not chargeable to tax I.e less than Rs.2.50 lakhs.(b).Thus,AOP is not mandatory required to obtain PAN No.u/s 139(1) of Income Tax Act.(c).The employer-company of the Tenant is insisting that since the rent paid per month exceeds Rs.12000 the landlord AOP must furnish it's PAN no
Please advise.R.Dayal(22/5)

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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22 May 2017 The Income Tax Department has laid down by CBDT circular 20/2015 dated 2.12. 2015 that

in case the landlord does not have a PAN – employee must obtain a declaration to this effect from the landlord with name and address of the landlord and to pass it to the employer.

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