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foreign calls this landlord Harish and tells him that the rent was sent to him on the first of the month Harish replies to mayank that he has received the rent mayank then asks his landlord for a span for which Harish asks him then why does he need a span mayang tells him that he wants to claim HRA in ITR and for that pan number of the landlord is required but Harish tells him that he does not have a pan card Maya gets worried on how will he claim his HRA now and insists upon his landlord span Harish outrightly denies of owning a pan card and hangs up on mayank mayank is now upset after hearing his landlords response like mayank lacks of employed people who leave their homes and live on rent in other cities for jobs can claim Tex exemption on the money paid on rent under the income tax act but with some conditions when you claim HRA at many instances the landlord does not have a pan and sometimes even after owning one he refuses to give the pan number can hrab claimed even if the land