Hra exemption related query

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SHREEPAL LALWANI (Querist)
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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.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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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."

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SHREEPAL LALWANI

SHREEPAL LALWANI (Querist)
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22 January 2014 Thank you so much Sir.

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