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of <h1>Rule 26A: Assessee to Provide Salary Details via Form 12B; Payer Must Use Form 16 or 12BA for Statement.</h1> Under Rule 26A of the Income Tax Rules, 1962, an assessee can provide details of salary income and tax deducted at source to the payer using Form No. 12B. The payer must furnish a statement of perquisites or profits in lieu of salary to the payee. If the salary is up to INR 150,000, details should be provided in Form No. 16. For salaries exceeding INR 150,000, Form No. 12BA must be used, accompanying the employee's income return. 'Salary' is defined as per Rule 3.
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