pan card of lanlord for hra exemption

For the purpose of hra, if an employee is staying in more than
one house at different time but in same fy and total rent paid to each landlord is less than 1 lac then pan is required or not?
Replies (2)
not mandatory
but According to rule 26C- name, address and permanent account number of the landlord/LANDLORDS where the AGGREGATE rent paid during the previous year exceeds rupees one lakh.

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