Since I changed my surname after marriage, my name on the PAN card and Aadhaar card don’t match. Hence, I am unable to link it. What is the way out?
Meena Deshpande
In order to link the PAN with the Aadhaar, the name, as appearing on both the documents, should be the same. As your name has changed after marriage, it is advisable that you update it on both the documents before linking the same.
In your query, it is not clearly stated as to which of the two documents has the updated name. Presuming your Aadhaar card is latest and you need to have your name updated on the PAN, you may fill up a form for “changes or correction in PAN data” and submit the same to your nearest NSDL/UTITSL PAN application centre or you may can fill the same online at
In case the PAN is already updated and the updation is required in Aadhaar, the Unique Identification Authority of India (UIDAI) has provided multiple options for an individual to update his/her Aadhaar. The same can be updated by uploading the relevant documents at the UIDAI website — www.uidai.gov.in or you may send the Aadhaar data update/correction form along with the relevant documents to UIDAI by post or you can visit the nearest enrolment centre.
Could you please clarify the tax treatment for house rent recovery (HRR) that is deducted by the company from my salary every month against my self-leased accommodation
Tapas
I understand that your company has provided you a leased residential accommodation for which the company is paying rentals directly to the landlord and recovering rent (may be in part or full) for the house from your salary.
As per provisions of Income-tax Act, 1961, where any leased accommodation is provided by the employer, the perquisite value of the same (as determined under Rule 3 of the Income-tax Rules, 1962) is taxable in the hands of the employee as salary under Section 17(2) of the Act. The same is valued as lower of the actual lease rentals or 15 per cent of defined salary whichever is less.
Where the employer deducts/recovers rent from the employee, then the value as determined above is reduced by the amount of rent so recovered from the salary of the employee, that is, only the net value (perquisite value as per Rule 3 less amount recovered) is taxed in the hands of the employee.
The writer is a practising chartered accountant. Send your queries to taxtalk@thehindu.co.in