The first is claiming HRA tax exemption, which needs the landlord's PAN once the rent paid crosses ₹1,00,000 a year. The second is section 194-IB, which requires a tenant paying over ₹50,000 a month to deduct tax from the rent and report it against the landlord's PAN. If a landlord genuinely has no PAN, a signed declaration with their name and address stands in for it in both cases. We collect this at the time the agreement is signed, while everyone is already at the table.
The number
₹1,00,000 a year (HRA PAN threshold, CBDT Circular 8/2013) and ₹50,000 a month (section 194-IB TDS threshold) both require the landlord's PAN, for different reasons.
Sources
Where it comes from. Level 1 is a government or court page, level 2 established press, level 3 a portal's explainer, which gives only what is commonly quoted.
- Business Today, HRA under the taxman's scanner, on CBDT Circular No. 8/2013, https://www.businesstoday.in/magazine/perspective/story/hra-under-taxmans-scanner-43071-2013-12-16, level 2
- Income Tax Department, Government of India, TDS on rent by certain individual or HUF, https://www.incometaxindia.gov.in/w/tds-on-rent-by-certain-individual-or-huf, level 1