Your Tenant Is Asking for Your PAN. The Rs 1 Lakh HRA Rule Explained

Salaried tenants claiming HRA must give their employer the landlord's PAN if annual rent exceeds Rs 1 lakh. What landlords should share, and what to do if you have no PAN.

Owners sometimes call us worried that a tenant wants their PAN. It is a normal request. Salaried tenants claim house rent allowance (HRA), and their employer needs it.

The rule

If the rent paid exceeds Rs 1 lakh a year, the tenant must give the employer the landlord's PAN to claim HRA.
If the landlord has no PAN, the tenant can give a declaration from the landlord with the landlord's name and address.
HRA exemption is available only under the old tax regime, so a tenant on the new regime may not need it at all.

Your tenant asking for your PAN is not a red flag. It is how their employer verifies the HRA claim.

What landlords should share

A copy of your PAN, or just the number, to the tenant.
Rent receipts if the tenant asks. They help the tenant, and they match what you declare.

Why it matters to you

Your PAN tied to the rent means the rent is visible to the tax department through your tenant's employer. Declare your rental income correctly. If the rent crosses the TDS thresholds, the tenant may also have to deduct TDS. See TDS on rent above Rs 50,000 a month.

NRI landlords

If you are an NRI, the tenant has a bigger job: deducting TDS on every rent payment. Read TDS on rent to an NRI landlord.

How we handle it

For flats we manage, we share the documents tenants need for HRA, and we track rent each month in the TND app. Tenants pay owners directly. We do not collect rent.

Frequently asked questions

When must a tenant give the landlord's PAN for HRA?

When annual rent paid exceeds Rs 1 lakh.

What if the landlord does not have a PAN?

The tenant can submit a declaration from the landlord giving the landlord's name and address.

Sources

This is general information, not legal or tax advice. Rules change, so check your own case with a lawyer or CA.

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Yanik

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