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Query regarding hra

Amit (Others) (24 Points)

09 January 2014

My landlord doesn’t have PAN & also not ready to provide declaration. Please let me know what to do?
What to do if owner doesn’t provide rent receipts also?
Can I get HRA exemption while submitting ITR by providing Rent Agreement & bank details of online rent transferred?
If my HRA is around 5000 p.m. which is less than 8333, but I am paying 10,000 per month. Does it require to provide PAN/Declaration of owner?
Can I complaint about owner for not providing pan or declaration?
Please Suggest.

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1 Replies

CA Dauzi Pathan Imran Khan (Chartered Accountant in Practise) (1678 Points)
Replied 09 January 2014

If per annum rent is more than Rs1,00,000/- u have to provide PAN of Owner to avail HRA exemption.

If there is no custom followed by land lord of providing rent receipts , please insist on drafting lease/ rent agreement. Any ways neither the Dept.nor employer dont ask to attach these documents to IT return. If employer insists, an affidavit serves the purpose. Circular do not mention whether notary has to sign or not. But commonly, please make affidavit with notary's sign.

Bank statements and Rent agreement serve the purpose.

If landlord objects for providing his PAN, the tenant has to mention the facts in plain paper and submit to his employer.

The so called circular is not comprehensive over other details.

Regards.