Kagaznama

Landlord PAN Declaration for House Rent Allowance

At a glance

Price
Free, always.
Stamp duty
No stamp duty — a tenancy-fact record, not a leasehold interest.
Registration
Not compulsory — not a lease year-to-year, over a year, or yearly rent (s.17(1)(d)).
Witnesses
Not required, unless converted into a witnessed undertaking.

Free

Free, always.

Free: up to 5 documents a day.

Guided questions, full draft on screen, download in Word.

See all prices

Also called

  • landlord PAN letter for HRA
  • HRA PAN declaration

When you need it

You're claiming HRA and annual rent exceeds ₹1,00,000, so payroll needs the landlord's PAN, mandatory above that level. This declaration gives the employer identity, PAN, premises, period, rent in one record — a tax declaration, not an exemption calculation.

Whether you can fill this in here

You can fill this in here

You can fill this one in on this site, and read the whole draft on screen before you decide anything about it. It is a carefully drafted template; it is not advice about your own facts.

Fill this one in
See stamp duty, registration and witnesses

What follows is written for Punjab and Chandigarh. It states the position there rather than describing how it varies, so the amounts below are the ones that apply — worth confirming at the sub-registrar’s office, because rates change. If the property is anywhere else in India, none of this is yours.

Stamp duty

No stamp duty — a tenancy-fact record, not a leasehold interest. Reworded to create new rights, stamp accordingly.

Registration

Not compulsory — not a lease year-to-year, over a year, or yearly rent (s.17(1)(d)).

Notarisation

Not required; a dated signature or delivery record matters more.

Witnesses

Not required, unless converted into a witnessed undertaking.

Request Stamp Paper

Sample preview — placeholder answers, not your data

LANDLORD PAN DECLARATION FOR HOUSE RENT ALLOWANCE

The tenancy concerning Flat 804, Maya Garden City, Zirakpur, Punjab commenced on 1 April 2026.

Date: 3 April 2026. To: Infosys Limited.

I, Harpreet Singh, state: I am the owner/landlord entitled to receive the stated rent.

Aarav Sharma pays monthly rent of ₹25,000 (Rupees Twenty Five Thousand only). For 2 April 2026 to 3 April 2026, total rent declared is ₹3,00,000 (Rupees Three Lakh only).

My PAN is ABCDE1234F.

Income Tax Department guidance requires an employee to report the landlord's PAN to the employer where annual rent paid exceeds ₹1,00,000. This declaration does not itself calculate the employee's HRA exemption.

PERSONAL DATA NOTICE

This notice is given under the Digital Personal Data Protection Act, 2023. Personal data in this document is collected only to support the tenant's House Rent Allowance payroll and tax evidence, communicate about that purpose, verify the information expressly supplied, and retain an evidentiary record.

The record will be held by Harpreet Singh and may be shown only to the landlord, tenant, authorised property manager or property consultant involved in this tenancy, a bank or payment service provider where this document expressly instructs payment, a verification agency instructed for the stated purpose, and a statutory or tax authority where disclosure is required for the transaction recorded here.

If the transaction does not proceed, or this document is withdrawn before it takes effect, the personal data will be retained for 90 days from that decision and then erased. If the transaction proceeds, the record will be retained for the term of the tenancy or transaction plus 12 months and then erased, except for a record that a statute requires to be kept for a longer named period.

A person named in this document may withdraw consent for future consent-based processing, request correction or erasure when the stated purpose has ended, or raise a grievance by writing to support@kagaznama.com. The record-holder should acknowledge and respond within 30 days.

Data minimisation: this document deliberately does not require a full Aadhaar number, Aadhaar-card copy, passwords or unrelated identity material. Detailed KYC should remain in the separate KYC workflow; tax or payment identifiers are collected here only where the whole purpose of this document requires them.

Personal-data instruction: I consent to the collection and use described in the Personal Data Notice.

SIGNATURE

 
 
______________________________
Signature
Landlord/authorised signatory: Harpreet Singh
Place: ____________________
Date: 3 April 2026

 
 
______________________________
Signature
Record-holder: Harpreet Singh
Place: ____________________
Date: 3 April 2026

What this document is for

A salaried tenant claiming House Rent Allowance uses this when their annual rent crosses Rs 1,00,000, because payroll then needs the landlord’s PAN before it will process the exemption. The landlord signs a short declaration giving their identity, PAN, the premises, the rent period and the rent — the one record an employer’s payroll desk asks for alongside the rent receipts themselves.

It exists because an HRA claim above that threshold is not accepted on the tenant’s word alone once the landlord’s PAN is required — the landlord has to confirm it themselves, in a record the tenant can hand to their employer. This document is that confirmation; it does not work out the tenant’s HRA exemption itself, only supplies the facts the employer’s own calculation needs.

Stamp paper and registration

Stamp paper needed

No

Typical stamp duty — Punjab

No stamp duty. The template this declaration is grounded in describes it as a record of a tenancy fact for tax purposes, not a leasehold interest — only rewording it to actually create new rights over the property would change that.

Typical stamp duty — Chandigarh

No stamp duty, on the same basis as Punjab — this is a tax declaration of existing facts, not an instrument creating any interest in the property.

Registration at the Sub-Registrar

No — Not compulsory — it is not a lease from year to year, for a term of more than a year, or reserving a yearly rent, so section 17(1)(d) of the Registration Act, 1908 does not reach it.

Notary or witnesses

Not required. A dated signature from the landlord, or from someone the landlord has authorised to receive the rent, is what matters — there is no notarisation or witness requirement for this declaration.

What you will need before you start

  • The rented property’s full address and the date the tenancy began
  • The landlord's and tenant's full names, and the landlord's PAN — or, if they genuinely have none, that has to be declared instead
  • The monthly rent, the HRA period this declaration covers, and the total rent for that period
  • The employer’s name the declaration is being given to
  • Whether the person signing is the owner themselves, or someone the owner has authorised to receive the rent and sign on their behalf

Common mistakes

  • Handing this declaration to payroll on its own, in place of the month-wise rent receipts an HRA claim actually needs.
  • Leaving the PAN field blank without also giving the employer the landlord’s separate signed no-PAN declaration.
  • Treating this document as if it calculates the HRA exemption itself, when it only supplies the facts the employer’s own computation needs.

Questions people ask before using this document

When does my landlord’s PAN actually become necessary for an HRA claim?

Once the rent you pay in the tax year crosses Rs 1,00,000 in total. Below that figure, payroll does not need the landlord’s PAN for the claim. Above it, the landlord’s name, address and PAN have to be reported to the employer, and this declaration is the record that supplies them.

What if my landlord genuinely does not have a PAN?

Leave the PAN field blank, and the declaration then reads as a statement that no PAN has been allotted. In that situation the tenant also has to give their employer a separate signed declaration from the landlord to that effect before the employer will process the claim without a PAN on file.

Does this declaration work out how much HRA exemption I get?

No. It only supplies the facts an employer’s payroll needs — the landlord’s identity and PAN, the premises, the period, and the rent — for their own HRA exemption calculation. The exemption itself depends on separate rules about salary, rent paid and the city you live in, which this document does not address.

Does this declaration need to be stamped or registered?

No, neither. It records existing tenancy facts for a tax purpose rather than creating any interest in the property, so no stamp duty applies, and it does not appear on the Registration Act’s list of instruments that must be registered.

Does the property owner have to sign this personally, or can someone else sign on their behalf?

Someone the owner has authorised to receive the rent can sign instead, and the declaration itself offers that as a choice — it is not limited to the owner signing in person. Whoever signs is confirming the rent, the PAN details and the tenancy facts stated in the declaration.

Questions about this document

Does the Landlord PAN Declaration for House Rent Allowance need stamp paper or stamp duty in Punjab and Chandigarh?

No stamp duty — a tenancy-fact record, not a leasehold interest.

See the full position on stamp duty, registration and witnesses
Does the Landlord PAN Declaration for House Rent Allowance need registration in Punjab and Chandigarh?

Not compulsory — not a lease year-to-year, over a year, or yearly rent (s.17(1)(d)).

See the full position on stamp duty, registration and witnesses
What does the Landlord PAN Declaration for House Rent Allowance cost on Kagaznama?

Free, always.

Does the Landlord PAN Declaration for House Rent Allowance need witnesses?

Not required, unless converted into a witnessed undertaking.

See the full position on stamp duty, registration and witnesses

Often needed with this document

Back to Renting a home

We've updated our Terms

Please read the updated documents below and accept them once to keep taking documents away and buying kits. Browsing, filling in and previewing a document are not affected.