my brother is receiving HRA rs. 18500 pm. he is paying house rent of rs. 17000pm in chennai. can he show complete house rent he is paying in his rent receipt without mentioning his house owner's PAN.
ramesh (Accountant) (261 Points)
31 December 2012my brother is receiving HRA rs. 18500 pm. he is paying house rent of rs. 17000pm in chennai. can he show complete house rent he is paying in his rent receipt without mentioning his house owner's PAN.
kavitha
(studying final)
(830 Points)
Replied 02 January 2013
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.
Answer to ur query
If 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 to the employer.