Is it mandatory to provide PAN of Landlord to the Employer for claiming HRA exemption?
Manika Venkata Siva Prasad
(IPCC-student)
(84 Points)
Replied 16 December 2011
I think no need, but plz wait for experts sugsn, plz correct me experts if im wrong,
vishnupriya
(CA Final)
(1418 Points)
Replied 16 December 2011
No ,its not mandatory and nothing is mentioned about this in the Income tax act or rules.
CS Sandip Rahane
(CS & Legal )
(368 Points)
Replied 16 December 2011
Yes, as per IT Act. Because to tress IT dept. is he paying tax or not?
vishnupriya
(CA Final)
(1418 Points)
Replied 16 December 2011
@ Sandip
can you quote the provisons of IT Act, that say "yes" in this regard
vivek
(Professional)
(57 Points)
Replied 16 December 2011
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?
CA Kiran Sutrave
(CA)
(428 Points)
Replied 16 December 2011
There is no such requirement to mention PAN of landlord to the employer for claiming HRA benefit
Deepak Gupta
(CA Student)
(15922 Points)
Replied 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
CA PRAVEEN SINGH
(MANAGER ACCOUNTS)
(2277 Points)
Replied 17 December 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....
Vishwas V Rao
( Chartered Accountant)
(239 Points)
Replied 18 December 2011
That requirement is for the purpose of TDS. i.e if rent paid exceeds 180,000. So in turn it would apply
Gulshan Kumar
(Professional Accountant)
(119 Points)
Replied 19 December 2011
No need to provide PAN of landlord
GST LIVE Certification Course - 42nd Weekend Batch(With Govt Certificate)