Good post.... Thanks

Rent paid over Rs 100000  mandatory requires PAN card  of the landlord, in the case of non submission of PAN the deduction can not be claimed by employee

In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee. 

CA CS ICWA TAX PROFESSIONALS PORTAL - House Rent Allowance - full concept - with examples

https://www.chdcaprofessionals.com/2013/11/houserentallowance.html

good information thank you very much