Evidence of tax deduction claims: employees must furnish Form 12BB to the payer so TDS can be computed accurately. Employees claiming deductions under section 192 must furnish to the payer Form 12BB containing specified evidence and particulars so the payer can estimate income and compute tax deduction at source. Required particulars include landlord name, address and PAN for house rent allowance where aggregate rent exceeds the threshold; evidence of expenditure for leave travel concession; lender name, address and PAN for interest deductions under income from house property; and evidence of investment or expenditure for Chapter VI-A deductions.