Nowhere does it ask for Landlord PAN in the ITR

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Kannan J

28 Points Posted on 22 July 2023

I hadn't submitted my rent receipts to my employer so I did not receive any deduction. I'm attempting to provide the HRA exemption details in the Deductions under section 10 u/s, and the amount paid as rent is more than Rs. 100000. However the form does not ask for the landlord's PAN. Can someone please shed some light?

Replies (4)

Quick Summary

A taxpayer filing ITR 2 is seeking clarification on why the income tax portal doesn't request the landlord's PAN or rent receipts when claiming HRA exemption, especially when the annual rent exceeds £100,000. Despite providing the HRA exemption details and the full rent amount, the form does not prompt for this information. This has led to concerns about potential queries from the tax authorities, as the exemption wasn't reflected in their Form 16.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121546 Points Posted on 22 July 2023

[Furnishing of evidence of claims by employee for deduction of tax under section 192.

RULE 26C. (1) The assessee shall furnish to the person responsible for making payment under sub-section (1) of section 192, the evidence or the particulars of the claims referred to in sub-rule (2), in Form No.12BB for the purpose of estimating his income or computing the tax deduction at source.

(2) The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of the claim specified in the corresponding entry in column (2) of the said Table:—

Table

Sl. No	Nature of claims	Evidence or particulars
(1)	(2)	(3)
1.	House Rent Allowance.	Name, address and permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh.
2.	Leave travel concession or assistance.	Evidence of expenditure.
3.	Deduction of interest under the head "Income from house property".	Name, address and permanent account number of the lender.
4.	Deduction under Chapter VI-A.	Evidence of investment or expenditure.]

Kannan J

28 Points Posted on 23 July 2023

I don't even understand whatever text you are quoting. Who is the "person responsible for making payment" being referred here? I'm simply logging on to the income tax website and filing ITR 2.

To clarify, I checked the tick for HRA exemption (not HRA deduction which is capped at Rs. 60000) and entered the amount Rs. 133000, then edited the prefilled base salary in Schedule Salary to deduct this amount and add a new item for HRA and enter Rs.133000. It factored this deduction but nowhere does it ask to submit the landlord PAN or rental receipts.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121546 Points Posted on 23 July 2023

You will get query for your HRA claim, as the same has not been reflected in form 16.

Good luck.

Aashok Kumar Sharma

Finance/Compliance Consultant

77177 Points Posted on 07 November 2026

Where the HRA claim goes:

• In the new ITR forms (from AY 2024-25), the salary schedule has an "Exempt allowances – Sec 10(13A)" dropdown. You enter the HRA exemption amount (computed as the least of the three limits). Recent forms also ask for place of work, rent paid and other details. Landlord PAN isn't asked in the ITR.

• Landlord PAN is needed for the employer (Form 12BB) if annual rent exceeds Rs 1 lakh. You're claiming directly in the ITR, so keep it ready in case the department asks.

• Keep rent receipts, the rent agreement and bank proof of rent payments. Claims made only in the ITR (not via the employer) are a common scrutiny trigger. Rent paid to relatives (e.g. parents) is allowed if genuine and the parents offer it as income.

• HRA exemption is old regime only. Filing a belated return in the old regime isn't allowed for salaried taxpayers (old regime must be chosen by the due date).