Hi Some of the employee's are submitting rent receipts for more than Rs. 15,000 per month without PAN of house owner. When informed that PAN to be mentioned for more than Rs.15,000 per month rent receipts, they informed that house owner does not have PAN and can produce a declaration for this effect from the House Owner. Can this be allowable as per Section 192? Is there a format whereby the declaration to be obtained?
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