Hra-furnish pan of landlord if rent exceeds rs. 1 lacs

Sumit Grover (Chartered Accountant ) (3652 Points)

14 October 2013  

CBDT, vide circular no. 08/2013(Circular for TDS on salaries), has made the furnishing of PAN of landlord mandatory, in case the salaried employee is claming House Rent Allowance(i.e.HRA) & the total rent paid exceeds Rs. 1 Lacs per annum(earlier it was Rs. 2 Lacs vide Circular No. 08/2012)