Landlord's PAN for HRA: when you need it, and what if they won't share it

The rule

If the rent you pay in the year is more than ₹1,00,000, you must give your employer your landlord's PAN to claim HRA. That's about ₹8,334 a month, so most city rents cross it. HRA only cuts tax in the old regime.

If the landlord won't share a PAN

• If the landlord doesn't have a PAN, employers usually accept a signed declaration from the landlord saying so, with their name and address.
• If the landlord has a PAN but won't share it, HR may not allow the exemption through salary. You can still claim HRA in your return under the old regime if the rent is real, but keep strong proof: the agreement and bank transfers.

What a rent receipt must show

• Your name, the landlord's name and the house address
• The amount and the month
• The landlord's signature
• For cash payments over ₹5,000, a ₹1 revenue stamp signed across by the landlord

Paying by bank transfer is the best proof. Keep the rent agreement too.

Paying rent over ₹50,000 a month?

Then you, the tenant, must deduct TDS on the rent and deposit it, even as a salaried person. That's a separate duty from HRA.

Paying rent to your parents

That works if they own the house, you really pay, and they show the rent as income in their return. Pay by bank transfer.

Common questions

Two ways to sort this

Do it yourself

1. Add up the rent you'll pay this year.
2. Over ₹1 lakh? Ask your landlord for their PAN.
3. Get monthly receipts, or make them with our generator.
4. Pay by bank transfer and keep the agreement.

Let an expert do it

An expert can check your HRA claim before you submit it.

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