Need a HRA exemption? Bring the PAN Card of House owner

December 21, 2011   ·   14 Comments

According to the notification issued by the Income tax department, now landlord PAN card is must to get tax exemption against HRA allowance. One will have to submit PAN card as a proof if he is applying for more than 15,000 Rs. as monthly rent which means from now on, he needs to submit original rent receipts as proof of rent as well as PAN card copy of the landlord to get the tax exemption on HRA.

http://stockssavvy.comEarlier only rent receipt was required to get the tax exemption but as per the latest notification from Income Tax Department, now one has to submit the PAN details of the landlord. This is mainly due to the increase in the no. of people who are producing false receipts to get the tax exemption.

Income tax department made it optional for the people earning less than 5 Lac Rs. to submit their IT return earlier this year,

In the case, if the landlord doesn’t own a PAN card, he must sign the self-declaration saying that he doesn’t have the PAN card and that copy must be submitted to the employer to get the HRA exemption.

Attaching the Self Declaration format of the Landlord : SELF_DECLARATION_BY_LANDLORD

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Rajesh Singla

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  • Abc

    Dear Rajesh, Is PAN mandatory for rent of Rs.15000/-per month OR Rs.15001/- & above per month , please clarify.

  • Anonymous


    Pan is required for amount of 15,000 & above. Your employer would have given in the details where he expects the PAN details for the house owner.

    Otherwise, you can give the Self declaration of the house owner if he doesn’t have a PAN Card.

  • Priyamvada96

    Can we have the format of the “Self Decleration” of the house owner? Is it to be submitted on plain paper signed by him or as an affidavit on stamp paper??

  • Anonymous


    Click on this link to get the self declaration form:

  • Vinvaa

    Dear Rajesh,
    If I rent towards last 45 days of the year i.e Nov 15 to Dec 2011, if asked landlord has to give PAN number (Rent Rs15k/pm). Is there any rule that landlord obliged to give over certain period of stay, as landlord says the house was vacant for few months before I rent. Landord says how does he know for how many months i will claim more than 45 stayed here (to his point that is correct), he says no problem in giving next year as I stay for full year by than.

  • Anonymous


    Most of the companies have sorted it out… In the portal where you need to declare the amount for each month for HRA amount, correspondingly PAN no for each month of the owner is required to be filled if the amount is more than 15k. There you can give the PAN no for those 2 months only. Take the print out of the owner & show him that you are claiming for 2 months & not full year.

  • Hemank

    Hi Rajesh,

    For HRA Exemption, is there any rule to submit Rent Agreement or Rent receipts are enough ?

  • Anonymous


    It depends on your employer. If he asks for receipts as well as agreement, then you will have to submit both. Most of the companies though need only receipts of the rent paid.

  • Hemank

    Thanks Rajesh,

    Last Question:

    Is there any minimum HRA Exemption provided if an employee does not submit either Rent Agreement or Rent receipt ???

  • Anonymous

    No Hemank, without receipts one can’t take any part of HRA exemption.


  • Naturally, these sort of laws don’t bind me. As always I will produce fake receipts of Rs.20,000 p.m. and produce a fake declaration as if the landlord is stating that he doesn’t have a PAN card. Do you think I will be arrested?

  • Anonymous


    If you get caught, you can be arrested for faking bills.

  • SK

    Hi, Is the declaration signed by Landlord is enogh or do we need to ask for any further documentation for the declaration viz., ID proof etc of Landlord. In short how to satisfy that the declaration is given by Landlord. SK

  • @Skann

    No Further proofs are required apart from the self declaration. Govt is trying to get Aadhar Id integrated with this system in case person is not having Pan card, but that is still long way to go & may actually take another couple of years.

    Rajesh Singla

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