We all know the recent update from the government making the PAN of the landlord mandatory if the rent paid is more than 8333 PM (i.e., more than 1L per annum). I have read in several news articles and blogs that in case the landlord refuses to share his/her PAN number, we cannot claim the HRA benefit from our employer. However, we can claim the same when we file our IT returns. In such a scenario, what benefit is the government getting by imposing the new rule?