PAN of the Land lord is mandatory if rent paid is more than 1 Lac per annum. However as per CBDT Circular on ‘Income Tax Deduction from Salary (i.e. TDS on Salary)’ u/s 192 of Income Tax Act, 1961 in respect of FY 2016-17 (AY 2017-18) (Circular No. 1/2017 dt. 02/Jan/2017 ) which is the latest Employer can obtain PAN declaration if Landlord does not have.
But since these may get change in FY 2017-18 circular,it is advisable on the part of company to obtain PAN details
Thanks and regards
13th April 2017 From India, Chennai