📞 +91 88022 54567 WhatsApp ✉ gaurav@skagandassociates.com
Mon – Sat | 10:00 AM – 7:00 PM | Book an appointment
SKAG and Associates
Chartered Accountants

Landlord Declaration for HRA (PAN / No-PAN)

Get a signed declaration from your landlord confirming the rent received and the landlord's PAN, or a no-PAN declaration, for your HRA claim.

Generate this document → Browse all templates

Income Tax · Free, no sign-up · Downloads as an editable Word (.doc) file

Law version: FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.

What it is

An employee claiming the house rent allowance exemption gives the employer rent receipts and, where the rent paid in the year exceeds ₹1 lakh, the landlord's PAN. If the landlord has no PAN, a declaration from the landlord with name and address is used instead. This template records the landlord's details, PAN status, residential status, interest in the premises, the period and amount of rent and the relationship with the employee. Form 124, used from Tax Year 2026-27, specifically asks for that relationship.

When it is used

  • Rent paid in the year is more than ₹1 lakh and the employer asks for the landlord's PAN.
  • The landlord does not have a PAN.
  • Rent is paid to a parent or other relative and the employer wants a declaration of the arrangement.
  • The landlord is a non-resident, which affects TDS on rent.

What the template covers

  • Year and period of rent
  • Landlord name, address and PAN or no-PAN declaration
  • Residential status of the landlord
  • Landlord's interest in the premises and co-owners
  • Employee, employer and relationship with the landlord
  • Monthly rent, total received and mode of payment

Details you will need

The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.

Declaration

Financial Year / Tax Year; Date of Declaration; Place

Landlord

Landlord Full Name; Father's / Husband's Name; Landlord Address; Mobile (optional); PAN Status; Landlord PAN; PAN Application Acknowledgement No.; Landlord Residential Status; Landlord's Interest in the Premises; Other Co-owners (if any)

Tenant (Employee)

Employee / Tenant Name; Employee ID; Employer Name; Relationship of Landlord with Employee

Rent

Address of the Rented Premises; Monthly Rent (₹); Rent Period From; Rent Period To; Total Rent Received for the Period (₹); Mode of Payment

The HRA exemption is under Section 10(13A) of the Income-tax Act, 1961 for FY 2025-26 and under Section 11 read with Schedule III of the Income-tax Act, 2025 from Tax Year 2026-27, and only under the old tax regime. Rent paid to a relative must be genuine and supported by payment records; the landlord shows it as income in their return. If the landlord is a non-resident, the tenant must deduct TDS on the rent.

For FY 2025-26 the declaration supports Form 12BB and Section 10(13A). From Tax Year 2026-27 it supports Form No. 124 and Section 11 read with Schedule III of the Income-tax Act, 2025; Form No. 124 also asks for the relationship with the landlord.

Generate the Landlord Declaration for HRA — PAN / No-PAN

Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.

Generate this document →

Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates

Form 12BB / Form 124 — Salary Declaration Employee's statement of claims to the employer for TDS on salary: Form 12BB (Rule 26C) up to FY 2025-26, Form 124 (Section 392, Rule 205) from Tax Year 2026-27. HRA, LTA, home loan interest and deductions. Rent Receipt (for HRA claim) Monthly rent receipt as proof for HRA exemption: Section 10(13A) up to FY 2025-26, Section 11 read with Schedule III of the Income-tax Act, 2025 from Tax Year 2026-27. Rent Agreement — Residential (11-month) Standard 11-month residential rent agreement for execution on non-judicial stamp paper, signed by both parties before two witnesses (notarisation optional). A lease from year to year or for more than one year must be registered; some States, such as Maharashtra, require every leave and licence agreement to be registered. Form 10BA / Form No. 31 — Rent Paid Declaration (Section 80GG / 134) Declaration for the deduction for rent paid by an individual who does not receive HRA: Form 10BA under Section 80GG and Rule 11B of the Income-tax Act, 1961 (FY 2025-26), and Form No. 31 under Section 134 and Rule 65 of the Income-tax Act, 2025 (Tax Year 2026-27 onwards). Includes the no-house-owned declaration, landlord details and a working of the deduction (least of rent less 10% of adjusted total income, 25% of adjusted total income and ₹5,000 a month).

Frequently asked questions

Can I claim HRA for rent paid to my parents?

Yes, if the arrangement is genuine: the parent owns the house, rent is actually paid, preferably by bank transfer, and the parent reports it as income.

What if my landlord refuses to give PAN?

Ask for a written declaration with the landlord's name and address stating that they have no PAN. If the landlord has a PAN but will not share it, the employer may not allow the exemption.

Is the landlord declaration needed in the new tax regime?

No. HRA exemption is not available under the new regime, so the declaration is only needed if you choose the old regime.

This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Last updated: 30 October 2026

Call