It was only recently that the Central Board of Direct Taxes (CBDT) had required that salaries employees claiming HRA need to furnish the PAN details for their landlords in case the rent paid per month was Rs 15000 or more. The CBDT has found yet another means to increase the disclosure burden on salaried individuals by amending the requirements to Rs 100,000 per year, effectively decreasing the above limit to Rs 8,333 per month. Thus, for every employee whose total rent in a year exceeds of Rs 1 lakh per year, he will have to furnish the PAN of the landlord. In case the landlord does not have a PAN, the assessee must submit a declaration to this effect from the landlord along with the name and address of the landlord. This should be filed by the employee. While this will put a check on the individuals claiming higher House Rent Allowance (HRA) exemption by showing fake receipts, it will unnecessarily increase the difficulties for honest tax payers as landlords are usually relucta