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

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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]

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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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