No Landlord PAN, HRA greater than one lakh

Hi community,

It is seen that employees are submitting HRA more than 1 Lakh with a statement letter from landlord that there is no PAN. Is this acceptable? Is rejecting the solution?

Please advise


Yes… Self declaration letter along with his name and addressfrom the owner is sufficient to claim HRA exmption. Please refer to Central Board of Direct Taxes (CBDT) has vide [CIRCULAR NO. 8/2013, Dated: Dated: October 10, 2013]


Hi Nisha,

In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee. If there is neither PAN or self-declaration signed by the landlord, then you will have to forgo HRA exemption.

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