Claiming HRA in case you pay a rent of more than Rs. 1,00,000 is cumbersome now. This is due to a new regulation last year from Income Tax Department stating that you need to submit landlord’s PAN card copy in case the rent exceeds the above amount. In case the landlord does not have a PAN card, he/she needs to give a declaration that he does not have a PAN card.
The authorities have not given any format for the declaration. So We at Apnaplan.com have come up with a “Landlord without PAN Card” Declaration form.
You can download it, fill relevant details and get it signed from your landlord.
[button link=”https://www.apnaplan.com/wp-content/uploads/2012/12/PAN-Card-declaration-from-Landlord.docx” color=”#1b2dc5″ size=”3″ style=”1″ dark=”0″ radius=”auto” target=”self”]Download the Declaration in Doc Format[/button]
Dear Amit,
My query is for FY 2017-18.
Can Individual submit HRA declaration form if owner don’t have PAN card?
Thanks.
I don’t think so as companies are not accepting declaration any more. However while filing your returns you can take HRA exemption if you have proof of rent payment.
Thank you for prompt response.
As pe the goverment Rule From Current Financial year.Rent value grater than 8333 must have the PAN copy of the Land lord.
Declaration form are not allowed from this financial year .
Is the above true ??? please clarify
I do not know of any such rule…..
There has to be a way out – not every landlord has PAN!
Hey,
Is there any change in the policies regarding submission of declaration if owner don’t have PAN card? Is it removed from this year and only PAN card is accepted and not declaration? Please provide the details. Thanks.
There is no change in criteria for submission of PAN number of landlord if the annual rent is more than Rs 1 lakh. Also you can still submit declaration in case landlord does not have a PAN card.
Hi Amit,
As I have e-filed my tax returns, for which I declare my house rent for Rs. 4000/month.
So when I have to submit the proofs for the same & please help me in gnowing its process.
In addition to this, My Landlord is not haing the PAN Card. So how i can claim.
Please share the exemtion format for HRA (Landlord not Holding PAN Card)
As your annual rent is less than Rs 1 lakh, you need not submit Landlord PAN number.
Ideally the proof has to be submitted to your employer. In case you missed on that just keep the rent receipts with you. This can be asked by income tax assessment officer in case he wants to verify your claims. You need not submit it anywhere now.
If I am only paying rent till Feb and not for March, total rent is coming to INR 96500/-, will I still be asked for landlord PAN/declaration?
The government notification says if the annual rent is more than 1 lakh, you need to give PAN number of landlord. In case it does not exceed that amount, you might not be required to furnish the Landlord’s PAN number. But I am not sure if your employer would agree to the same.
sir, i constructed a house last year , but now i am staying in a rented one as i have leased my house to clear the housing loan.my question is 1. i cleared housing loan by leasing my property on the basis of a lease aggrement.do i need to produce the sources of income for clearing the loan, if yes then lease agreement can be a sufficient one.
2. since i am staying in a rented house ,can i claim HRA Exemption.
(loan amount cleared is 13 lacs my net salary is 5 lacs )
the property is a joint property and he(brother) is also an employee
1. No income proof is required if you want to pre-pay your home loan. But some banks might ask for last 6 months bank statement. This is just a formality and has no real significance.
2. If you are staying on rent and have HRA as salary component, you are eligible to take tax benefit on HRA. But in case your own house is also near your work place, there might be challenges in availing HRA. You should have good reason as to why you are staying in rented accommodation even though you have your own house nearby. Even if you have genuine reason, your employer may or may not give tax advantage of HRA. In case they do not agree you can directly claim HRA benefit while filing tax returns.
will the IT dept ask about the sources of income as to how i cleared the housing loan so early.in this case can i explain that i have leased the house and got the amount accumalated.also since its a joint property my brother is an employee his wife and also my spouse is also an employee. so from these souces i accumalated the amount.
You should not be worried about payment of loan if the fund can be explained and is from legal source. So you should not worry – if you want to finish off the loan go ahead and do it!
if i am not receiving the HRA from my employer , can i get the entire rent paid by me for tax exemption ?
No HRA tax exemption is only applicable in case your salary has HRA component, else you cannot claim any tax benefit for HRA.
What is the option if My landlord is not willing to share the PAN even if I pay more than 1 lakh a year as rent. Is there any way out besides showing rent as 1 lakh?
You have very limited option. Your employer would anyway not give you benefit until you submit PAN card or declaration. So yes 1 way is to submit fake receipt showing rent below 1 Lakh & the other option is to fight it out by involving I-T department.
The reference article you have provided says that if rent paid is more than 1,80,000. The limit is 1.8 lakh or 1 lakh?
The limit for claiming HRA without PAN card is Rs 1 Lakh. Earlier this used to be Rs 1.8 Lakh but was changed to 1 lakh from FY 2013-14
Hello, I have a question, in case the Landlord do not have the PAN Card, he will submit the declaration. So if my annual rent is 150000 , will I get the Tax benefit of it or not ?
Yes you would get tax benefit if your landlord is ready to sign the declaration about not having PAN.
I was staying in two places for this finance year and both has less then 1 lakhs amount for rent. Like 6 months from one landlord (14500*6) and another is having same (14500*6), then do I required to submit the PAN card for both the landlord as Both landlord is getting less then 1 lakhs rupees in one finance year.
As per Income Tax the cut off is Rs 1 Lakh annual rent for submitting landlord’s PAN. But I am not sure if your employer would agree about not giving PAN number because you had changed your accommodation midyear. To be on safe side you should submit PAN card of both the landlords
Amit. I rent paid limit p.a is 100000/- but you have mentioned 200,000/-. Please refer IT article and suggest which one is correct http://www.income-tax-india.com/read-answers/112-pan-of-landlord-and-hra-exemption.html
The limit for Landlord PAN requirement is Rs 1 Lakh. Earlier this limit was Rs 2 Lakh and the post was not updated since. thanks for pointing this out have corrected it now.
Hi Amit, In case of a Company/Builder (Say DS MAX) is letting out their property for rent, how do we get the HRA exemption.
The Company/Builder is ready to give all their receipts. The Receipt would have a TIN Number but a TIN number is not accepted for exemption.
Also the landlord declaration form needs the landlords name and his/her fathers name but in this case their is only an organization that’s letting out the property.
Please advice.
Every Company has PAN number too. You need to ask the PAN number from the company. TIN Number is not applicable for HRA
thank you.it saves my HRA amount
My pleasure! Please share our website with your friends and family. It will help them too 🙂
Thank you …. Its really good thing and very helpful… 🙂
Pleasure it helped you 🙂
Thank you.. that was very helpful…
thanks a lot for your valuable in puts
I was desperately looking for this declaration as my employer was asking for it. Finally I got it.
Thanks!
Glad to know it was helpful 🙂