If you are paying rent to your spouse, parents or any other family member to claim house rent allowance (HRA) under the old tax regime, you may have to soon disclose your relationship with your landlord under the changes proposed to new tax laws to verify the legitimacy of the claim. The draft income-tax rules, 2026 requires salaried individuals to disclose their “relationship with the landlord” in Form 124, where the aggregate rent paid during the tax year exceeds Rs 1 lakh.