Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Tax deduction evidence requirements govern employee claims under section 192 through Form 12BB and specified supporting particulars. Employee claims for deduction of tax at source under section 192 must be supported by evidence or particulars furnished in Form No. 12BB. The rule covers claims for house rent allowance, leave travel concession or assistance, deduction of interest under the head 'Income from house property', and deductions under Chapter VI-A. It specifies the particulars or evidence required for each claim, including landlord or lender details where applicable and evidence of expenditure or investment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction evidence requirements govern employee claims under section 192 through Form 12BB and specified supporting particulars.
Employee claims for deduction of tax at source under section 192 must be supported by evidence or particulars furnished in Form No. 12BB. The rule covers claims for house rent allowance, leave travel concession or assistance, deduction of interest under the head "Income from house property", and deductions under Chapter VI-A. It specifies the particulars or evidence required for each claim, including landlord or lender details where applicable and evidence of expenditure or investment.
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