15 February 2012
PAN of land lord is required to submit before the employer for the purpose of TDS from salary. If the land lord doesn't have PAN, a declaration to that effect has to be obtained which will suffice for the purpose of TDS. If the employee doesn't satisfy both the above conditions, employer will not calculate HRA exemption meaning thereby tax will be deducted on house rent allowance leading to a situation whereby the employee has to claim exemption under section 10(13A)by filing his/her return of income.