Pan of landlord

Is it mandatory to provide PAN of Landlord to the Employer for claiming HRA exemption?

Replies (11)

I think no need, but plz wait for experts sugsn, plz correct me experts if im wrong,

No, not necessary.

 

No ,its not mandatory and nothing is mentioned about this in the Income tax act or rules.

Yes, as per IT Act. Because to tress IT dept. is he paying tax or not?

@ Sandip

can you quote the provisons of IT Act, that say "yes" in this regard

Ya, there is no mention of this requirement in IT Act, but many Employers are insisting for PAN of landlord. Can we protest this requirement basis the IT Act?

There is no such requirement to mention PAN of landlord to the employer for claiming HRA benefit

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

 

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

agreed....

That requirement is for the purpose of TDS. i.e if rent paid exceeds 180,000. So in turn it would apply

No need to provide PAN of landlord

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