HRA

[Amit K]

Dear All,

I have rented a flat in Mumbai. However, the owner of the flat (who is Indian) has now moved to US and has taken a US citizenship. 

My queries are as follows:

1. How should I claim HRA, as the owner doesn't have a PAN Card anymore

2. Am I suppose to deduce any TDS before paying house rent to the owner.

Thanks for your help.

Regards, 

Amit