Do I need PAN of my landlord for availing HRA benefit?

Yes, you need to enter the PAN of your landlord if the annual rent paid by you exceeds Rs.1lac. In case the landlord does not have a PAN, you can accordingly ask for a declaration (affidavit) from the landlord with his name and address on it.

To claim a deduction under Section 80GG, taxpayers must meet specific criteria. Firstly, they should not have received HRA from an employer during the year for which they are claiming the deduction, and the HRA component should not be included in their salary. Additionally, the taxpayer, their spouse, minor child, or HUF should not own any residential accommodation where they currently reside, work, or conduct business. If the taxpayer owns a residential property and their income from it is calculated under applicable sections, no deduction under section 80GG is allowed. Furthermore, taxpayers will need to file Form 10BA with details of their rent payments, and if the rent amount exceeds Rs.1 lakh per annum, they must submit the property owner's PAN card to claim the deduction. Lastly, individuals who have claimed HRA at any time during the financial year or received an HRA deduction from previous employment will be ineligible to claim a deduction under this section.

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