CA Sandeep Kanoi

CA Sandeep KanoiIf you are paying rent and getting HRA allowance every month, you are eligible for tax deductions according to the prescribed limit of HRA exemption. If you want to avail of the benefits, you must submit the rent receipts to your employer every year at the time of the collection of tax proof. Central Board of Direct Taxes (CBDT) has vide CIRCULAR NO. 8/2013, Dated: Dated: October 10, 2013 said if annual rent paid by the employee exceeds Rs 1,00,000 per annum, it is mandatory for the employee to report PAN of the landlord to the employer. In case the landlord does not have 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.

If your house owner does not have a PAN, you need not worry, as long as he/she is ready to sign a self declaration stating he does not have a PAN. You can submit a copy of this declaration to your employer and avail of the HRA deduction.

Rent Receipt without PAN- Sample declaration format

A Format of Deceleration May be as follows :-



Name & Address


I ____________(Full name and address of the declarant) aged ____ do hereby declare that I have leased the Flat No._______________________________ From 1st April’2013 to 31st March’2014 to ___________( Name of lessor) at a monthly rent of  Rs. _______/- ( __________________ only). Further I do hereby declare that my total income during the financial year 2013-2014 did not exceed the statutory  limit prescribed under Income tax Act,1962 and have not assessed to tax and does not have a PAN card .


I,_________________ do hereby declare that what is stated above is true to the best of my knowledge and belief.

Verified today, the _____________ day of _________________

Date : ________________Place : ________________ (Name of The Declarant)

EXTRACT FROM THE CIRCULAR NO. 8/2013, Dated: Dated: October 10, 2013 RELATED TO HRA

Under section 10(13A) of the Act, any special allowance specifically granted to an assessee by his  employer to meet expenditure incurred on payment of rent (by  whatever name called) in respect of  residential  accommodation  occupied  by  the assessee  is  exempt from Income-tax  to  the  extent as may  be  prescribed,  having  regard  to the area or place in which such accommodation is situated and other relevant considerations.  According  to  Rule
2A  of  the  Rules,  the  quantum  of exemption allowable  on  account  of  grant of special allowance to meet expenditure on payment of rent shall be the least of the following:

(a)  The actual amount of such allowance received by the assessee in respect of the relevant period i. e. the period during which the accommodation was occupied by the assesse during the financial year;  or

(b) The actual expenditure incurred in payment of rent in  excess  of  1/10  of the salary  due  for  the relevant period; or

(i) Where  such  accommodation is situated in  Bombay, Calcutta,  Delhi or Madras, 50% of the salary  due to the employee for the relevant period;  or

(ii) Where  such accommodation is situated in any other places,  40% of the salary due to the employee  for the relevant period,

For this purpose, “Salary” includes dearness allowance, if the terms of employment so provide, but excludes all other  allowances and perquisites.

It  has to be noted that only the expenditure  actually incurred  on  payment  of rent in  respect of  residential  accommodation  occupied  by  the assessee  subject  to  the limits laid down in Rule 2A, qualifies for exemption  from income-tax. Thus,  house  rent allowance  granted  to an employee  who  is residing in a house/flat owned by him  is not exempt from  income-tax. The  disbursing authorities should satisfy themselves in this regard by insisting on production of  evidence of actual payment of  rent  before excluding  the House Rent Allowance or any portion  thereof from the total income of the employee.

Though  incurring actual expenditure on payment of rent is a pre-requisite for claiming deduction  under  section  10(13A),  it  has  been  decided  as  an  administrative  measure  that salaried employees drawing house rent allowance  upto Rs.3000/-  per  month will be exempted from  production  of rent  receipt. It  may,  however, be  noted  that  this concession  is  only for the purpose of  tax-deduction  at source, and, in the regular assessment of the employee, the Assessing Officer will be free to make such enquiry as he deems fit for the purpose of satisfying himself that  the employee  has  incurred  actual expenditure on payment  of  rent.

Further if annual rent paid by the employee exceeds Rs 1,00,000 per annum, it is mandatory for the employee to report PAN of the landlord to the employer. In case the landlord does not have 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.

(Article was first published on 03.12.2013 and republished on 07.08.2015)

House Rent Allowance (HRA) Taxability & calculation

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70 responses to “Claiming HRA – What to do if landlord do not have PAN?”

  1. R K PRASAD says:

    Can I get the HRA deduction if I am paying rent to a NRI and land lord dose n’t have PAN No.

  2. vivek says:

    Is there any changes happen in the financial year for NO PAN declaration for HRA.

  3. Lokesh V Kuckian says:

    Can anyone send me the forms that needs to be submitted to HR regarding HRA?
    1. Form to be submitted along with PAN copy of landlord other than rent receipt
    2. In case landlord doesn’t have PAN copy
    Thank you

  4. Manish says:

    If you plan to claim tax exemption under house rent allowance (HRA) for the current financial year, remember that you will have to furnish the Permanent Account Number (PAN) of your landlord if your annual rent exceeds Rs.1 lakh, or Rs.8,333 per month. Earlier you had to furnish PAN of your landlord only if annual rent exceeded Rs.1.80 lakh, or Rs.15,000 per month

  5. manjeet says:

    if Rent paid to 2 land lords both below 1 lac then is there need of Pan no Of land lords

  6. Ayush says:

    Is there any change in the policies regarding submission of declaration if owner don’t have PAN card? Is it removed from this year and only PAN card is accepted and not declaration? Please provide the details. Thanks.

  7. anbarasan says:

    my parents living in city-c and i am living in city -d ,can i claim two hra exemption

  8. anbarasan says:

    i am living in city-a my parents living in city-b can i claim HRA exemption for both the places

  9. shatrughan singh says:

    what emplyer will do with PAN of landlord?

  10. niharika says:

    I have the rental agreement dated 10 Dec 2014. Can I submit this rental agreement as proof of rent to my employer.

    If no, then can i make a new agreement dated say 20/01/2016 and get the signature of owner and submit to the employer for financial year 2015-2016 to claim HRA examption. Please advise at the earliest.

  11. raghav a k says:

    my son is working in mnc in bangluru and residing in flat room shared by one more friend and paying rs 7000/- each for the same. his employer paying rs62000/= p a as house rent allowance. kindly advice for getting max exemption of HRA. is he have to get rent receipt from the house owner.

  12. suresh says:

    Dear sir

    I was in tuticorin from Apr 2015 to Dec 2015 on my previous company. now i am working on another company in another city. on both case i had diferent lanlord . on my first landlord i paid 90,000 thousand & on my second is 30,000. Shall i need to submit PAN CArd for both landlord?

  13. Ganesh says:

    where to report pan of landlord by employer at the time of HRA Calculation

  14. surya says:

    owner does not give PAN nor ready to give rent agreement copy/receipt. as i transferred money through net banking; i have full record in my account statement. how do i claim HRA in this condition.

  15. Pabitra Mohan Jena says:

    One logic, I am not convinced about the Govt. strategy while dealing with the Salaried tax payers.
    Govt is least bothered about the liabilities/basic payouts of a salaried person while fixing the computation of tax. It’s okay.
    But, why not allowing the person to enjoy his/her allowances by putting some hindrances here and there.
    Here, the question is about the computation of House Rent exemption amount.
    Suppose, somebody is getting Rs.1,44,000 HRA per annum, that means he is capable of paying rent for Rs.12000/- pm. But, if his financial condition does not allow him/her to afford that, and he has managed to stay in a smaller room paying rent of Rs.6000/- pm., then straight away this benefit should on his/her side. But, as per the tax computation he/she will entitled for the exemption only on Rs.6000/- pm.
    Agree, the exemption should be provided against the actual payouts where it is the question of LIC/PPF etc. But should not be in case of HRA atleast… It’s my opinion…

  16. Sahil says:

    Any one who has rent receipt and whose landlord is not providing PAN can try this

    Things you require
    1. Landlord’s father’s name
    2. Landlord’s DOB

    And you can get these very easily

    Then go to and type know your pan
    Enter these details and you will get PAN number of landlord which can be quoted in investment declaration form our rent receipt.
    Most companies don’t require physical copy of PAN.

  17. Pradeep says:

    Rent Receipt without PAN
    Landloard has provided the signed self declaration for not having PAN and monthly rent paid is 20,000/-.
    The Actual Rent paid is 30,000/- Please let me know what should i do in this case.

    Thanks and regards,

  18. Montee says:

    My company deducts the tax every year. This year I have submitted the Landlord declaration form and pan card but forgot to submit rent receipt and the company did not consider the tax and deducted 12K for the same.

    Is it mandatory to give the rent receipt.

    Please let me know how to save my 12K hard earned money

  19. surinder says:

    Facing the same problem. Landlord is not giving the rent receipt or pan card and Employer will not consider the HRA exemption if Pan card and rent receipt not submitted.
    Please suggest any way-out other than forging the documents.

  20. Shaji says:

    This is not a good idea,submitting Rental agreement and Rental receipts are a big head ache for the salaried employees. Government must rethink about paying a fixed amount as tax exception from Rental depends on the places they live in.

  21. S.Kumar Hatila Accountant says:

    IS the surrender leave ( equal to Half month salary, 15 days salary in a financial Year ,optional not mandatory ) calculate in the rent paid in excess of 10 percentage salary calculation. ( pay and dearness allowance calculatuon)

  22. Syed says:





    THIS IS TOTALLY UNFAIR!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

    • Madhubala says:

      you are right. In delhi many land lords ask to leave the house immediately if you ask them for PAN. They take rent in cash not by cheque. How to survive?

  23. Syed says:

    I am also facing same problem. LANDLORD IS NOT WILLING TO PROVIDE PAN. I AM PAYING 16500 RENT

  24. Vishal says:

    how to take care of a situation, where the landlord refuses to provide PAN (He has it), even if I am paying rent around 10K/month.

  25. pavan kalhane says:

    which type of receipt produce for h r a.
    ple tale me

  26. Rupesh Sharma says:

    If i show rent 5000per month…then i have to show pan no.of honour or not…tell me plz..

  27. vasant panchal says:

    Presently i live in at Bharuch in my wife name home, i paid him home rent on every month, my wife claim this home rent in his Income and same home taken loan and i claim Home loan in my Income Tax declaration.
    So it is posible to declare in my Income Tax of Home loan and Home rent in my present 2014-2015

  28. Raghuveera says:

    I paid Morethan Rs.1 lakh House Rent to two Different house owners / Landlords. I occupied 2 Different houses for Part of the year. The employer is asking for the PAN no. to give exemption from HRA. Please advise.

  29. Jaydeep says:


    I was staying with my parents (Age above 65 years) from December 2013 to June 2014 at Dadar, Mumbai.

    I want to claim for HRA tax exemption against it. I have already rent receipts prepared in name of my father who has signed on it. I wish to put monthly rent as Rs.15,000/- for the above period. I can furnish PAN No of my father in filing income tax return. My father don’t have any problem in above case as his income includig above rent is well below income tax limits.

    However I had not made any Live & licesnse agrrement with him. In this case will it be mandatory to furnish it while filing Income tax return?

    If i don’t have it right now, what is the way to get exemption in above case?

  30. Ammo says:

    Is there any counter arguement if one produces fake declaration of the Landlord that he does not have a PAN and then Tax department catches the Tenant for submitting fake document?

    What is the penalty for both Tenant and Landlord if such thing happens?

  31. paresh says:

    It’s a real fact that no landlord will provide PAN number. IT department and government should be shame on their own stupid policy.
    The government should ask/force Landlords to put their PAN number in rent agreement instead asking tenants to get PAN from Landlords. this policy has no clear visibility.My house owner not taking rent by cheque,not providing pan.teliing your wish you can leave is torture of government to those salaried people who pay tax sincerely.
    there are lac of rich people,never give a rupee towards tax.
    simple way to torture those salaried people.

  32. vineet says:

    My landlord is denying to provide me PAN card copy or the declaration to the effect that he does not have one. So, does that mean, i’ll have to suffer? Do i have any options ? Is only the tenant bound by this rule and not the Landlord.
    Why can’t i provide a declaration that Landlord is not providing me either and claim my exemption?

  33. V. Shreenivasan says:

    I have paid rent through monthly A/C Payee cheques to my landlord during FY 2013-14 for which Rent Receipt for the whole amount in proforma is expected to be received only after full and final tax is deducted at source by my employer from my last Paybill on 28 February 2014. Can I submit a copy of my Rent greement plus copy of Passbook showing debits of monthly rent with name of Payee (landlord) to claim tax exemption under Section 10 (13A)

  34. V. Shreenivasan says:

    My salary income for FY 2013-14 is Rs. 7,05,128/- (including Rs.,577,972/- Basic plus DA, HRA paid Rs.92,052/- etc). I have paid rent through A/C Payee cheques of Rs. 1,11,000/- for the residence occupied by me. Rent receipt for total amount of rent paid in FY 2013-14 is expected to be received from my landlord only after 28 February 2014 by which time my actual tax calculated for FY 14-14 will be deducted at source by my employer from my last Paybill for FY 2013-14 (as March 214 salary is paid in April FY 2014-15). Can I submit a copy of my Rent Agreement plus copy of my Bank Passbook stating debits from my A/C, and name of the Payee (my landlord) towards monthly rent paid by me by Cheque, in order to claim an amount of Rs.53,203/- (1,11,000 less 1/10 of 5,77,972/-)Tax exemption under Section 10(13A of Income Tax Act.

  35. Rohit says:

    I have an issue-

    My landlord is agreeing to give PAN, but his property is in Joint Name and he is telling me to claim in two owner names as it is joint, and asked me to divide the value into two halves, but in any system in corporate cannot consume two pan cards and two owner names. how can this be solved?

  36. Ankit Jain says:

    What if i am paying rent to 4 landlords because it is a joint ownership and the rent paid exceeds 100000 in total to all landlords, but it does not exceed 100000 not if i consider rent paid to individual landlord.
    Do you have to get PAN from all the joint owners

  37. vasant panchal says:

    I purchsing one home by loan on Dec-2011, Till date home not hand over to me (under conctruction) and i claiming loan in my 2013-2014 income tax declaration. Presently i live in rent home.

    So possible to claim Home loan and Home rent in 2013-2014 income tax declaration. Please suggest

  38. vivek sharma says:

    It’s a real fact that no landlord will provide PAN number. IT department and government should be shame on their own stupid policy.
    The government should ask/force Landlords to put their PAN number in rent agreement instead asking tenants to get PAN from Landlords. I am damn sure that the policy maker must be Tenth pass only or must have taken something under the table to pass this policy.

  39. vikas says:

    I agree to what Markson says. It is near impossible to get the PAN of the landlords or any other document signed; BUT the consequences have to be borne by the tenants.

    Why don’t the CBDT or any concerned authority make it mandatory to have the PAN or a signed declaration of the landlord in the rental agreement itself? Salaried employees can/will give a copy of the rental agreement. If it does not have the PAN or declaration of the landlord, you can question the landlord, after-all it is the landlord who made the rental agreement. Is it not a flaw to make the salaried employees bear the consequences of non-cooperation/malfeasance by the landlord?

  40. PAVAN GARG` says:

    Ajeeb Samasya hai bhai Salary balon ki. Is desh ka kya hoga, sab kuch bad gaya lekin transport allownce 800 shoud be 80000, why rent up to 1 lack, its should be 2 lack becuse sarakar ke hisab se growth ho gayee.
    koi to rasta hoga jiske through atleans princiapl amt ko kuch to bachaye. ye mhangayee and sarkar dyan mar degi

  41. Kishore says:

    It is very bad news for all employees who are paying tax correctly.

  42. Kishore says:

    This is very bad to collect PAN details and submit to gove trough salaried employees. Insted of they can put mandatory to give the permission to build the house

  43. mahesh says:

    This is classic case of not intentionally mossing the woods for the tree. For income tax salaried people are like sugarcane which has to be put repeatedly twisted and put through the machine to get the last drop as if there are no other means to get revenue.

    Everyone in society (even our domestic helps, sabjiwala etc.)can take care of inflation by increasing prices/rates, but this govt and all others are absolutely insensitive to plights of salaried people and keep on squeezing them.

  44. vasant panchal says:

    My wife name one home and we living with her. Home EMI paid by me,i provide her homerent to same, my wife also claim income tax for this home rent.

    so i possible to claim this home rent in against my HRA.

    with regards

    Vasant Panchal

  45. Mallikarjun says:

    I am Shattered with this Govt Policy, Actually i Pay 14K Rent but Owner says he will not provide pan card if i force him he state away ask me to vacate the house where shall i find new house I am dam sure new owners also fall in the same category.

    Why not we Promptly paying tax payers should strike on this matter these Kachda politicians spend our tax money Las vegas and foreign tours in the name study tours.

    Really at this moment i am feeling helpless any government forum where i can raise such complaint/grievances.

  46. Rajk says:

    Govnt should make this as leagal. any house owner who is not willing to say the pan card details or receipt can be made as illegal and action can be taken on him.
    Will government do this then only house owner will pay exact tax.

  47. Atul says:

    1. My landlord doesn’t have PAN & also not ready to provide declaration. Please let me know what to do?
    2. What to do if owner doesn’t provide rent receipts also?
    3. Can I get HRA exemption by providing Rent Agreement & bank details of online rent transferred?
    4. If my HRA is around 5000 p.m. which is less than 8333, but I am paying 10,000 per month. Does it require to provide PAN/Declaration of owner?
    5. Can I claim for HRA at later stage while submitting income tax forms?
    6. Where & how I can complaint about landlord for not providing PAN/Declaration? Can I complaint to IT dept. for same?


  48. kumar says:

    I am paying 11K rent and my house owner has PAN number but he is not sharing.How do i proceed this .Can Any one know where i can give complaint on him.

  49. Dr Kavya says:

    My Owner is not providing the PAN Number nor is he signing the declaration so what must I do?

  50. Debashish Patra says:

    Please clarify, If the actual rent paid by the employee is more than Rs.100000 and the landlord doesn’t have PAN, then will the self declaration form work??

    Thanks & Regards,
    Debashish Patra

  51. Ravi says:

    Otherwise we or an big fools in loosing the HRA Exemptions.

  52. Ravi says:

    Hi All,

    This Government cannot catch hold of the Landlords Directly, because non of the land lords will declare actual rent received by them while filing there IT returs.
    Hence this government as made this Rule ie., If the assessee pays an annual rent of Rs. 100,000 then assessee has to provide the PAN no of the Landlord.

    Government is playing an tricky game will the citizens:

    1. By doing this government can collect more tax, because government/IT department knows that none of the land lords will give the PAN No’s. In this case Tax will be coollected by the Employees.

    2. If at all, all the Landlords gives the PAN details, then also benifit is for Governement only.

    To taken an revenge or what ever the name called. What we (The Assessee)can do is “Ask politely to the landlords for PAN no.s if he is not providing then taken the Rent Receipts Signature (without PAN No.) and file an complaint with IT department that i am paying an rent of Rs.xxxxx and the landlord is not providing the PAN No. please help on this. I an group of people are thinking of doing this. In the Letter also we are pointing that “Because of Your Circular No.XXXXXXXX issued we have facing this problem”


    One more thing we can do, Get the Rent Receipt signed and take an Printout of the Declaration and you sign and submit with the Employer (Rent Receipt and Declaration). You challange with your self and do.

    All these cannot be done by Individuals, this can be done with the Groups of Assessees.

  53. Manish says:

    This rule is insane and just another way of the govt to arm twist middle class to fill in their coffers so that govt could siphon off all the money. In India landlords never pay taxes, instead of catching hold of them, the tactics of the govt is to arm twist a law abiding middle class person, who is getting salary with TDS applied. Adding to this apathy, this rule ruins the middle class savings and forces him to let go his HRA. A complete non sence

  54. Nitin says:

    I stay in a rented house that is owned by an unregistered Family trust that does not have a PAN card. What can be done in this case?


  55. Satish says:

    This income tax department or finance ministry does not have guts to touch the VIPS who are evading taxes by providing some reasons. This people have lots of black money which IT dept does not want to recover, the reason everybody knows and finally the burden will be on the employees and common man.

    The dept should find any other alternate ways to get money to the nation in any other way as mentioned above

  56. vswami says:

    Regret my somewhat detailed feedback comment drafted painstakingly and posted a couple of days ago , for the common benefit of the readers,has remained undisclosed; reason unknown!

  57. vswami says:

    1. @ J Adam
    The point raised is seen to be quite valid. The subject circular is same as that issued, almost as a ritual, annually; and merely to explain for the benefit of taxpayers the salient features of that year’s Finance Act. As such, the validity of the requirement (s) newly introduced is highly disputable; for, if at all, that could have been done only through a proper legislation and amendment of the related extant provisions of the IT Act.
    2.. By the way, it needs to be incidentally pointed out that, section 194-I providing for TDS on ‘rent’ paid, has in terms application only if the payer is not an individual or a HUF. On thev other hand, the subject HRA is of relevance to employee being an individual. So much so, for meeting the point of objection, in any case, would, if intended to be enforced, call for substantial changes of the related / connected provisions of the law.
    Further, the said section 194-I , if read mindfully, cannot but be noted to suffer from the same fallacy / glaring lacuna as pointed out in a couple of articles published on this very website critically analysing the yet another provision of a recent origin namely, Sec 194-IA. The lacuna is that house property in the form of unit of a building known as – Flat or Apartment has been omitted to be specifically covered by using a proper language as warranted.
    On the premise that the point made is not without substance but is quite valid, what is deplorable is that for practical purposes both taxpayers and advising professionals appear to have, by and large, over sighted, and continue to do so, without realising the existence of such a lacuna of a vital nature, albeit obtaining for long on the statute.
    Open to contrary view, if anyone else happens to hold / entertain one, provided thatv is supportable for a different but sound reasoning.

  58. Deepak Kumar says:

    I agree with Markson’s post,it is type of harrashment from the the landlords & tenants, all the land lords does not trust on their tenants & never want to give any proof to the tenants to avoid any type of litigation in future.

  59. Vijaya says:

    There will be very few landlords who would willingly give this declaration. For most would prefer not to report this income. This kind of burden on the tax payer is not warranted.

  60. Mallikarjuna Gupta says:

    This only to make the honest tax payers more tax. the government should take steps to recover black money and avoid cash transactions. The conveyance allowance of Rs 900 fixed decades back government does not want to change that as we will pay less tax, not even considered in Proposed direct tax code but in case of HRA it is issuing circular and increasing the amount. I am not sure if this circular has any legal validity as it has to be a notification.

  61. Jamsheed Adam says:


    Is it legally valid to impose a restriction by way of a Circular?

    Thanks & Regards,
    Jamsheed Adam

  62. markson says:


    In most of the cases, landlords are unwilling to give PAN card copy, declaration saying he has no PAN if has none. There is a landlord, he takes only in CASH and not even through any other means of payments, because does not want to leave any kind of proofs.

    Basically point here is, when landlord is unwilling to give any kind of documents, what tax payer should do to get HRA? (Landlords directly say, they wont give any docs or signatures. They say to tenant, either they have to agree to their terms OR can vacate the house. Given the condition of homeless citizens, tenants have no other means escape from exploitation by Landlords and Govt).

    Even if you try to ask some form of document with new landlord also issue is same.

    This is totally inability of Govt to punish the tax evaders like Landlords. And making tenants pay for its inefficiency.


  63. markson says:


    In most of the cases, landlords are unwilling to give PAN card copy, declaration saying he has no PAN if has none. There is a landlord, he takes only in CASH and not even through any other means of payments, because does not want to leave any kind of proofs.

    Basically point here is, when landlord is unwilling to give any kind of documents, what tax payer should do to get HRA? (Landlords directly say, they wont give any docs or signatures. They say to tenant, either they have to agree to their terms OR can vacate the house. Given the condition of homeless citizens, tenants have no other means escape from exploitation by Landlords and Govt).

    Even if you try to ask some form of document with new landlord also issue is same.


  64. Rashmta says:

    Hello Tax Guru,

    I was unable to submit to my employer my House Rent Receipt. How can I do the E-filling, so that I can get a the deduction from the Tax paid?

  65. Muzzafar Hussain says:

    Hii..I had submitted a Rent Declaration in June 2011 to the HR. However, when the HR emailed asking for actual Rent Receipts in March 2012, I did not read the email and hence did not submit my Rent Receipts. As such, I was not given exemption for HRA and hence IT was deducted for the HRA amount.

    I have the Rent Receipts that I paid for the last 8 months. When I get the Form 16 in May, can I file for IT return along with the Rent Receipts? Another question- Do I need to submit individual Rent Receipts for each month in 2011-12 or a cumulative Rent Receipt would work? When can I file IT return? I want to file at the earliest.

    Please reply to my queries.

  66. CA.Subhash Chandra Podder says:

    Well explained claiming HRA, along with the latest Circular.Keep us updated,
    CA. Subhash Chandra Podder.

  67. Sharad Marathe says:

    Dear Sir,

    Please send HRA Calculation in Excel file.

    Thanks & Regards,

    Sharad Marathe

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