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About this tool
Check whether your annual rent forces landlord PAN disclosure, rent receipts or section 194-IB rent TDS.
This checker tells you which rent proofs your HRA claim legally needs: it compares the rent you pay against the ₹1,00,000 annual limit at which CBDT Circular 8/2013 makes the landlord's PAN compulsory, the ₹3,000 monthly relaxation for rent receipts, and the ₹50,000 monthly trigger for section 194-IB rent TDS. Enter the total rent, how many months you paid and your share if you split the flat, and it returns the annual figure plus a checklist of what your employer and the Income Tax Department can ask for. It also shows the tax you would have to deduct yourself, including the 20% no-PAN rate capped at one month's rent.
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Adjust the options until the result looks right.
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Receipts, PAN disclosure and rent TDS are checked together instead of one at a time.
Applies your percentage share first, because both limits look at the rent you personally pay.
Quantifies the 20% deduction under section 206AA and the last-month-rent cap that limits it.
The landlord's PAN is compulsory once the rent you pay in a financial year exceeds ₹1,00,000, which works out to about ₹8,334 a month for a full twelve months. Below that, CBDT Circular 8/2013 lets the employer accept the claim on receipts alone.
Get a signed declaration from the landlord stating they hold no PAN, together with their name and full address, and submit that to your employer instead. The circular expressly allows this route, and you should keep a copy with your rent receipts.
Only if you pay more than ₹50,000 a month to a resident landlord, in which case section 194-IB applies at 2% from 1 October 2024 (5% before that). It is deducted once, in the last month of the financial year or the tenancy, then paid using Form 26QC within 30 days.
Where the rent is ₹3,000 a month or less, an employer may accept the HRA claim without receipts under the Circular 8/2013 relaxation. That relaxation only covers the employer's TDS working, so keep receipts and bank transfer proof in case an assessing officer asks later.