I want to claim HRA exemption by paying rent to my parents. Both the father and mother owns 50% of the house each. So while generating rent receipt I should mention both of them as land lord in same receipt or any one is fine or need to generate separate receipt in each name. In case of both of them in same receipt then is it ok to mention any one pan or both the PAN in receipt. When my parents file the return, is the rent amount split equally between the two under property incomes?