13 February 2012
In case the rent paid exceeds Rs. 15000 pm and the landlord does not furnish PAN, whether deduction u/s 10(13A)for HRA will be given to employee ?
13 February 2012
As per Circular No– 05/2011 - dated 16.08.2011 , Pan is mandatory for rent exceeds Rs.15000 per month.so without PAN HRA exemption cannot be allowed
14 February 2012
In the case, if the landlord doesn’t own a PAN card, he/she must sign the self-declaration saying that he/she doesn’t have the PAN card and that copy of the said declaration must be submitted to the employer to get the HRA exemption.