New Delhi, March 18 -- A key change in House Rent Allowance (HRA) rules is set to come into force from 1 April, under which salaried individuals claiming HRA tax benefits should mandatorily report their relationship with the landlord.

According to the draft income tax rules, 2026, taxpayers will need to clearly disclose their relationship with the landlord on Form 124 when they pay rent, especially if the landlord is a family member. This includes rent paid to spouses, parents, siblings, or other relatives.

This requirement applies to every taxpayer seeking HRA benefits if the total rent paid to a landlord exceeds Rs.1 lakh per year. In such a case, furnishing the landlord's PAN becomes mandatory.

On 1 April, the Income Tax Act 2025 wi...