Pan of landlord if rent more than 100000

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PRADEEP KUMAR VATS (Querist)
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05 December 2013 Dear all

Please tell me that according to recent circular of cbdt, for claiming HRA exemption employee has to furnish PAN of landlord and if landlord has no PAN then declaration with name and address has to be furnish.

MY question is, what if, landlord has PAN, neverthless he is not giving PAN no.

What will be the consequences for company as well as employees of the company?

Thanks

Pradeep Kumar

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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06 December 2013 Either employee has to collect the PAN from land lord or lose the HRA exemption claim.

While doing rental agreement itself it need to be discussed and cleared.

Landlord is liable to give the PAN or form 60 declaration for not having PAN