HRA exemption

Suvendu Biswal (46 Points)

05 September 2020  
i have paid house rent Rs.10000 per month for 7 month to house one owner & Rs.13000 p.m for 5 month to another house owner.
Now i have paid 10000*7=70000
13000*5=65000


so total paid Rs.135000/ in a year.

now rent paid amount to particular owner not exceeding Rs.100000, so in this case whether to provide house owners PAN or not ?

plz answer with proper provision and section of income tax law.