CA Student
15932 Points
Posted on 17 December 2011
|
Originally posted by : vivek |
 |
Is it mandatory to provide PAN of Landlord to the Employer for claiming HRA exemption? |
 |
If annual rent paid by the employee exceeds Rs 1,80,000 per annum, it is mandatory for the employee to report PAN of the landlord to the employer. 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.
CIRCULAR NO. 05/2011, dated 16.08.2011