The Legal Rule: CBDT Circular 8/2013
Under CBDT Circular No. 8/2013 dated 10.10.2013, if annual rent paid by an employee exceeds ₹1,00,000 per annum (₹8,333/month), it is mandatory to report the PAN of the landlord to the employer.
However, if the landlord does not have a PAN, the circular explicitly provides that:
"In case the landlord is not having a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee."
Official Declaration Letter Format
DECLARATION OF LANDLORD NOT HOLDING PAN
(To be submitted under CBDT Circular No. 8/2013)
I, [Landlord Full Name], residing at [Landlord Residential Address], hereby declare that I am the owner and landlord of the property situated at:
[Rental Property Address]
I confirm that I have received a total rent of Rs. [Total Annual Rent]/- from Mr./Ms. [Tenant Name] for the Financial Year [2025-26 / 2026-27].
I hereby solemnly declare and affirm that I do not possess a Permanent Account Number (PAN) issued by the Income Tax Department, Government of India.
Date: ____________
Place: ___________
__________________________
Signature of Landlord
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