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)
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