As per Circular 8/2013 dated 10-10-2013

Few things on House Rent Allowance:-

1) Salaried employees drawing house rent allowance up to Rs.3000/- per month will be exempted from production of rent receipt.

2) If annual rent paid by the employee exceeds Rs 1,00,000 p.a, it is mandatory for the employee to report PAN of the landlord to the employer.