Hra rent receipt

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2016 SIR
I AM A TEACHER IN COLLEGE. I have been paying Rs 15000/- Rent per month to my land lord and he gives Rent Receipt where my Land lord has Mentioned his PAN NO ALSO.
My college has hired a C A for incometax matter and this C A is insisting on PAN CARD xerox of my Land lord., and threatening that if PAN CARD is not matched with Landlord details he would disallow my HRA claim.
Can a C A behaves like INCOMETAX officer ? His pan card xerox demand is legal or mentioning PAN NO is enough.? Pl answer as soon as possible.

CA CMA CS Ram Pavan Kumar Melam

CA CMA CS Ram Pavan Kumar Melam (Expert)
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02 February 2016 If annual rent paid by the employee exceeds Rs 1,00,000 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.

Hence, PAN is sufficient and copy of PAN not mandatory. However, some people may misguide the employer by quoting wrong PAN intentionally, and your employer is responsible for quoting such wrong PAN even for your landlord and your landlord as well, if he quoted wrong PAN.

Please download circular No. 20 below and refer page.
http://www.incometaxindia.gov.in/communications/circular/circular20_2015.pdf