Pan of landlord to be given for hra exemption to the employe

Dear Readers

 

One query regarding Circular No. 5 dated August 16, 2011.
Is it mandatory for the employer to deny HRA exemption if PAN or self declaration is not provided by the employees.

This is because after going through this Circular nowhere it is written as such but there is news going around that HRA exemption is to be denied if the employees does not give PAN or self declaration from the landlord if he is being paid more than Rs. 180,000/-. A link is posted for your reference: -

/forum/details.asp?mod_id=182113&offset=1

Kindly help. Thanking you in Advance 

Replies (3)

Correctly can't say

but

practically it has not been applied till now.

 

 

Dear Sunny

But if you see the discussions going on in this portal, it will show wrong interpretation of the Circular. The employee must not unnecessary suffer due to wrong interpretation of Circular.


It is just administrative requirement and there is no tax implication if neither PAN nor self declaration is provided by the empoyee.

Correct me if I am wrong

Sorry I have not so much knowledge about the wrong interpretation of this circular.

But if this circular is followed, Employee is liable to mention to his employer the PAN of the landlord, and if he does not do so, HRA exemption will not be allowed to him.

But as per my view, this circular is not followed practically now..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details