ITR Filing: Landlord's PAN not available? Here is how you can still claim HRA
November, 18th 2021
The deadline to filing of your Income Tax Return (ITR) for the Assessment Year 2021-22 or FY 2020-21 is in December. While a lot of you must have already filed your ITR, there might be some last minute filers too.
HRA is the House Rent Allowance paid by employers to the employees and it is very much a part of their salaries. It allows the the taxpayer take benefit for the amount they pay towards accommodation every year. The amount of HRA is required to be disclosed in the ITR under the column allowances to the extent exempt under section 10. section 10(3A) is the relevant section under which the amount of exempt HRA to be shown. (Also read: ITR Filing for financial year 2020-21: Know your Income Tax slab, check detailed table here)
While filing ITR, among the several essential claims, you also need to claim House Rent Allowance (HRA) in form 16.
However, what happens if a Landlord's PAN is not available? Can an employee claim HRA if the landlord is not providing his/her PAN details?
If the amount paid by employee for annual rent exceeds Rs 1 lakh per annum, it becomes obligatory for the part of the employee to furnish the the landlord's PAN details to the employer. But if in case the landlord does not have a PAN, a declaration along with the name and address of the landlord should be filed by the employee and his declaration will be considered by the employer while the latter is issuing the FORM 16.