Is the landlord's PAN required for HRA exemption? What to do if the landlord do not have PAN?

It is necessary to report the landlord's PAN in order to be eligible for HRA exemption, if the annual rent exceeds Rs. 1,00,000/-. Alternatively the employee can give his/her landlord's Aadhaar number to the employer to claim house rent allowance (HRA) exemption, provided the landlord has either linked his Aadhaar with PAN or he has not obtained the PAN yet.
If the landlord does not have a PAN/Aadhaar, a declaration is to be obtained from the landlord and submitted to the Employer.


Format of Declaration -

To,
Name & Address
DECLARATION
I ____________(Full name and address of the declarant) aged ____ do hereby declare that I have leased the Flat No._______________________________ From 1st April’2022 to 31st March’2023 to ___________(Name of lessor) at a monthly rent of Rs. _______/-(__________________ only). Further I do hereby declare that my total income during the financial year 2022-2023 did not exceed the statutory limit prescribed under Income tax Act, 1962 and have not assessed to tax and does not have a PAN card or AADHAR.
Verification
I,_________________ do hereby declare that what is stated above is true to the best of my knowledge and belief.
Verified today, the _____________ day of _________________
_________________________
(Name of The Declarant)
Date : ________________
Place : ________________​