Hra exemption related query
This query is : Resolved
22 January 2014
Sir,
I want to now about the following:
Sir, my one client has salary income for F.Y.2012-13 (A.Y.2013-14) and he is claiming HRA exemption. He is filing ITR 2. He has rent paid rs. 156000/- for f.y.2012-13 but as per income tax circular if tenant paid rent rs. 100000/- or more then landlord pan is required to give. But in ITR form 2 there is no field available for Landlord PAN No. So I should file return for f.y.2012-13 (a.y.201314) without giving PAN No. of Landlord. Please suggest us as early as possible.
I want to now about the following:
Sir, my one client has salary income for F.Y.2012-13 (A.Y.2013-14) and he is claiming HRA exemption. He is filing ITR 2. He has rent paid rs. 156000/- for f.y.2012-13 but as per income tax circular if tenant paid rent rs. 100000/- or more then landlord pan is required to give. But in ITR form 2 there is no field available for Landlord PAN No. So I should file return for f.y.2012-13 (a.y.201314) without giving PAN No. of Landlord. Please suggest us as early as possible.
22 January 2014
You may file the return with HRA claim. The requirement of PAN , rent receipt etc is an affair between employer and employee . Relevant portion of CBDT circular 8/2013 is given below.
"...an employee claiming exemption from tax with respect to House Rent Allowance received is now required to report the PAN of the landlord to the employer, if the rent paid by the employee to the landlord exceeds Rs 1 lakh per annum, along with the rent receipt."
"...an employee claiming exemption from tax with respect to House Rent Allowance received is now required to report the PAN of the landlord to the employer, if the rent paid by the employee to the landlord exceeds Rs 1 lakh per annum, along with the rent receipt."
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22 January 2014
Thank you so much Sir.
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