Pan of landlord to be given for hra exemption to the employe

CA Kiran Sutrave (CA) (428 Points)

31 December 2011  

Dear Readers

 

One query regarding Circular No. 5 dated August 16, 2011.
Is it mandatory for the employer to deny HRA exemption if PAN or self declaration is not provided by the employees.

This is because after going through this Circular nowhere it is written as such but there is news going around that HRA exemption is to be denied if the employees does not give PAN or self declaration from the landlord if he is being paid more than Rs. 180,000/-. A link is posted for your reference: -

/forum/details.asp?mod_id=182113&offset=1

Kindly help. Thanking you in Advance