HRA - House Rent Allowance. If rent paid is more than Rs 100,000 per year then landlords PAN number should be provided.
Maximum amount exempted under HRA is the minimum amount of the below 3 criteria,
1) 50 percent of the Basic salary + DA in case of metros or 40 percent of the Basic salary + DA for non-metros.
2) HRA received from the employer.
3) Rent paid in excess of 10 percent of Basic salary + DA.