PAN of Landlord is a must if your total annual rent paid exceeds Rs. one Lakhs during the financial year. If rent is equal or less than one
House rent allowance or HRA is a grant that is provided by employer to employee to meet the cost of living in a rented house at the employer’s
House rent allowance is paid by an employer to his employee and the employee as per the eligibility under section 10 (13A) can claim his exemption from HRA
X is working in a non metro city and receives a basic salary of Rs. 14, 500, Dearness Allowance as Rs. 3000 and does not receive any commission.
House rent allowance or HRA granted by an employer to his employee is tax exempted to the extent provided under section 10 (13A) of income tax act 1961.