A person is eligible to claim House Rent Allowance (HRA) deductions, if he/she is paying rent and earning HRA allowance every month. To avail the deduction, one has to submit the rent receipts to the employer every year at the time of the collection of tax proof. Central Board of Direct Taxes (CBDT), the apex body on direct taxes, has said that if the annual rent paid by the employee exceeds Rs 1,00,000 (Rupees One Lakh only) 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 the house owner does not have a PAN, it will suffice if he/she is ready to sign a self declaration stating he does not have a PAN. The copy of this declaration has to be submitted to the employer to avail the HRA deduction.