Landlord PAN for HRA: Rent Above ₹1 Lakh and What If They Refuse
When your landlord's PAN is needed for HRA, how the ₹1 lakh annual rent limit works under Form 124, and what to do if the landlord won't share a PAN.
The short answer
If the rent you pay is more than ₹1,00,000 in a financial year (more than ₹8,333 a month for twelve months), you are expected to give your employer your landlord's PAN when you claim HRA. Below that amount, PAN is optional. You can create a full year of monthly receipts, with the PAN printed on each one, in the free Rent Receipt Generator. If your landlord will not share a PAN, or does not have one, sort that out with your employer before the proof deadline, not after.
Where the ₹1 lakh rule comes from
From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act. The employee declaration that used to be Form 12BB is now Form No. 124 under the Income-tax Rules, 2026. The Income Tax Department's FAQ on Form 124 says the landlord's PAN must be furnished if annual rent exceeds ₹1,00,000, and lists a copy of the rent agreement as the supporting document for HRA.
The rule is about annual rent, not monthly rent. A few examples:
| Monthly rent | Months rented in the year | Annual rent | Landlord PAN needed? |
|---|---|---|---|
| ₹8,000 | 12 | ₹96,000 | No |
| ₹8,333 | 12 | ₹99,996 | No |
| ₹8,500 | 12 | ₹1,02,000 | Yes |
| ₹15,000 | 6 | ₹90,000 | No |
| ₹15,000 | 7 | ₹1,05,000 | Yes |
| ₹25,000 | 12 | ₹3,00,000 | Yes |
If you moved house mid-year, add the rent paid to both landlords. Whether your employer wants the PAN of each landlord, or only of a landlord who received more than ₹1 lakh, depends on how they collect Form 124. Ask HR, and give both if you have them.
How the generator handles PAN
The rent receipt tool works out the annual figure for you. Enter the monthly rent and it multiplies by 12. If the result is above ₹1,00,000, the Landlord PAN label changes to Required — annual rent exceeds ₹1,00,000. At or below that, it says Optional.
Two things to know:
- The check always uses rent × 12, even if your receipt period is shorter. If you rented for only part of the year, do the annual sum yourself using the table above.
- The tool does not stop you printing receipts without a PAN. The label is a reminder, not a block. Your employer is the one who will reject the claim.
Making receipts with the PAN on them
Receipts are generated in your browser. The details you type are not sent to a server.
When the landlord will not give a PAN
This is the most common problem. Landlords sometimes refuse because they are not declaring the rent as income. Some practical options:
- Explain what it is used for. Your employer only reports it in your tax records. A PAN on a rent receipt is not a demand for money.
- Ask for a copy of the PAN card rather than the number typed in a message. It reduces typos, which cause mismatches later.
- Check your rent agreement. If it is a registered agreement, the landlord's details may already be on record. You still need the PAN itself.
- If the landlord truly has no PAN, ask your employer what they accept. Under the old Form 12BB, a declaration from the landlord with their name and address was accepted in place of PAN. Check whether your employer follows the same practice under Form 124 before relying on it.
- If none of this works, your employer may not allow the HRA exemption in payroll. You could still discuss the claim with a tax professional before filing your return, but expect questions if rent above ₹1 lakh has no PAN attached.
Do not invent a PAN or use someone else's. PANs are checked against tax records, and a wrong number is easy to spot.
Paying rent to a parent or relative
You can pay rent to a parent who owns the house and claim HRA, provided the rent is really paid and the parent shows it as income in their own return. The PAN rule is the same: above ₹1 lakh a year, give the parent's PAN. Pay through bank transfer or UPI so there is a record, and keep a simple rent agreement. Paying cash to family with no trail is the arrangement most likely to be questioned.
Do you need HRA receipts at all?
HRA exemption is available only if you choose the old tax regime. Under the new regime, which is the default, HRA is not exempt, so rent receipts do not reduce your tax. Before collecting PANs and signatures, work out which regime suits you with the Income Tax Calculator. If you stay on the old regime, the HRA Calculator shows how much of your HRA is actually exempt.
For the full HRA receipt process, including what employers check, see how to generate rent receipts for HRA.
Common mistakes that get claims rejected
- PAN of the wrong person. If the flat is in the father's name but the son collects rent, the receipts and PAN should match whoever receives the money. Mixing them causes confusion.
- Typos in the PAN. A PAN has five letters, four digits and one letter, like ABCDE1234F. If yours does not follow that pattern, it is wrong.
- Monthly amount just under ₹8,334 to avoid the rule while actually paying more. Bank statements show the real amount.
- Receipts that do not match payments. If the receipt says UPI but your statement shows no transfers, the receipt carries little weight. Pick the payment mode you actually used.
- Unsigned receipts. The generator prints a signature line. Get the landlord to sign each month, or at least the set you submit.
Checklist before you submit
- Annual rent worked out correctly, including any second landlord
- Landlord PAN on every receipt if annual rent is above ₹1,00,000
- Landlord signature on the receipts
- Payment mode on the receipt matches your bank records
- Copy of the rent agreement ready
- You are on the old tax regime, or you have confirmed HRA matters for you
This guide explains the general rules and is not tax advice.
Frequently asked questions
When is the landlord's PAN required for HRA?
When the rent you pay in the financial year is more than ₹1,00,000. For twelve months that means rent above ₹8,333 a month. At or below ₹1 lakh a year, PAN is optional.
Is the ₹1 lakh limit monthly or yearly?
Yearly. Add up all rent paid in the financial year, including rent to a previous landlord if you moved. ₹15,000 a month for six months is ₹90,000, so PAN is not needed.
What if my landlord has no PAN?
Ask your employer what they accept. Under the old Form 12BB, a declaration from the landlord with their name and address was accepted in place of PAN, but confirm the practice under Form 124 before relying on it.
Can I claim HRA under the new tax regime?
No. HRA exemption is available only if you choose the old tax regime, so rent receipts and landlord PAN matter only in that case.
Put this guide into practice with our free online tool — no signup required.
Open tool