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Hra exemption

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This query is : Resolved

Bhai (Querist)

15 November 2016 Sir,

My employer is insisting on PAN of landlord while giving Rent Receipt for claiming HRA Exemption. I pay less than Rs.1 lac PA as rent. I have given a declaration from land lord stating that the total income is less than the statutory limit. Still my employer is insisting on PAN and if no PAN is provided they refuse to consider my rent. Is this right.

Sangam Kothari

Sangam Kothari (Expert)

15 November 2016 The Income Tax Department has laid down (via CBDT circular 8/2013 dated 10th October 2013) that

where the annual rent paid is more than Rs 1,00,000 per annum - It is mandatory to report the PAN of the landlord to the IT Department to claim HRA exemption.
in case the landlord does not have a PAN - one must obtain a declaration to this effect from the landlord with name and address of the landlord.

Since the rent paid is less than Rs. 100000 PAN is not required

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