ITR Filing 2025: Is Landlord’s PAN Mandatory to Claim HRA?

For Assessment Year 2025-26, the Income Tax Department has broadened its disclosure requirements for salaried taxpayers who are claiming House Rent Allowance (HRA) in the new ITR-1 and ITR-4 utilities.

Here’s What You Need to Know:

If you are a salaried person and you receive HRA and claim wage tax exemption, you will need to provide your landlord’s PAN if your annual rent is greater than INR 1 lakh (if your rent is above INR 8,333/month).

Key Situations

Rent less than INR 8,333/month (INR 1 lakh/year):

➤ A landlord’s PAN is not needed.

Rent greater than INR 8,333/month but less than INR 50,000/month:

➤ The PAN of the landlord must be provided to the employer in order to avoid losing HRA exemption.

Rent above INR 50,000/month:

➤ As well as PAN, the tenant now is also required to deduct TDS under Section 194-IB and remit with the government.

Also, with the revised ITR utilities, taxpayers must disclose

Complete salary breakup

Place of employment

Details of rent paid

Landlord’s name and PAN.

Results of noncompliance

Consequences of submitting an invalid landlord PAN or submission of a fake PAN:

Rejection of HRA exemption

Risk of tax notice

Tax liability

These changes highlight the trend toward strict compliance and transparency.