Mandatory pan on hra

If the Rent paid to any person is exceeding 2 lacs in a year, then disclosure of PAN is mandatory. It is applicable from current FY 12-13.

Dear Rakesh,

The requirement to quote Landlord's PAN is an old one and is revised every year to keep it in sync with the maximum exempt income limit (which is currently Rs 2,00,000).

You may refer to CBDT Circular no. 8/2012 [F.NO. 275/192/2012-IT(B)], DATED 5-10-2012 for further details.