If you are working in a company and under employment you are getting HRA for more than 1 lakh each year than you have to provide following documents to your employers:
- Rent paid receipts of each month
- For cash payment of rent revenue stamp has to be affixed on rent receipts
- PAN of landlord or a self declaration in case no PAN is available
- Name, address and signature of landlord
It is compulsory to provide PAN number of landlord in case rent amount in a year is more than Rs. 1,00,000.
If landlord does not have PAN than you need to obtain a self declaration from landlord. If he does not give his PAN than same should be notified to company.
chatCommentsAlso note that employee has to provide rent receipt if amount of HRA is more than 3000 per month. Those getting HRA less than 3000 are not required to submit proof of rent payments. - GST Payer