No, it is not necessary for the employee to provide the landlord's PAN number, if the rent is less than 1,00,000.
The Income Tax department has made a new rule for rent declaration.
The employer has to collect landlord details like landlord name, permanent address, and PAN from employees who are declaring for rent more than Rs 1,00,000 per annum. If the landlord doesn't have a PAN, then a signed declaration from the landlord has to be submitted.
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