If landlord refuse furnish pan and declaration

The assessee can claim HRA exemption on the basis of rent agreement or proof of payment through cheque to the landlord when he is filing the return. But then the Ao can enquire and require production of PAN/ declaration if necessary.

Thank you Mr. Madhavi Pandit. But Employer ask land lord PAN with declaration. The land lord refuse to furnish. 

hey mallika aggarwal

how could u suggest this type of idea

If the landlord refuses to furnish his PAN to employee and the employee in turn cannot submit the same to employer company then the employee may be advised to get a declaration from the landlord that he does not have a PAN (may be as he is not required to have a PAN).

Thanks,

The problem here is that neither PAN nor declaration is provided by the landlord.

I don't agree that the employee should find out the landlord's PAN without his knowledge as that would amount to breach of trust.

Even if the regulation requires the PAN of landlord to be quoted, it should be obtained from him and not from other sources and also he should be made aware that this is to be submitted to the employer.