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+1
yep, a lot of teams declare it as 99k for an year, afaik you don't have to furnish landlord Pan number for anything under 1L. I haven't done it myself but those who have done had no consequences as well. This was done by one of our dumb managers to the entire team when we got hired for the first time.
When you say “fake” what exactly do you mean? Suppose you want to show HRA as 3 lakhs, so are you telling that the PAN number you provide is fake? Or You never made transaction but PAN is valid, and the person whose PAN you gave, files their ITR as well?( HRA will sum up in their ITR, so no issues here, unless other person disputes it, saying he never received HRA, which means you are giving bogus PAN)
2 scenarios, what scenario you feel is fake?
All good. Why to worry?