PAN card with rent reciept?

Question

As per circular No.8/2007 dt.15.12.2007 issued by the income tax Department regarding Income-Tax Deduction from Salaries during the financial year 2007-08 under section 192 of the income tax Act,1961, the benefit of deduction of HRA under section 10(13A) can be claimed by the employee and DDO( Drawing and disbursing officer) means employer should satisfy themselves in this regard by insisting on production of evidence of actual payment of rent.

Kindly circulate the same to all employees and ask them to produce the evidence in support of the Rent receipt produced. Following are some of the example of evidence:

1 Copy of Income Tax return of the Landlord.

2. Copy of Rent/Lease Agreement duly registered.

3. Copy of Ownership proof of the property being let out.

4. Copy of PAN card of the Landlord.

5. Proof of payment of rent made by cheque.

is it mendatory,as no land lord will give the deatils

Answer 1

Item 2 is a certainity isn't it? Without a proper agreement on stamp-paper, we do not generally start staying for rent. So, yes - others are tought but rent / ;ease agreement is a very big possibility.