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<h1>Employees Must Submit Form 12BB and Evidence for Tax Deductions Under Rule 26C and Section 192.</h1> Under Rule 26C of the Income Tax Rules, 1962, an employee must provide evidence or particulars of claims for tax deductions under section 192 to the person responsible for payment. This is done using Form No. 12BB. The rule specifies the required evidence for various claims: for House Rent Allowance, details of the landlord if rent exceeds one lakh rupees annually; for Leave Travel Concession, proof of expenditure; for interest deductions on house property, details of the lender; and for deductions under Chapter VI-A, evidence of investment or expenditure. This rule was inserted effective June 1, 2016.