Furnishing salary particulars requires employee disclosure to payers and employer reporting of perquisites for correct TDS compliance. Assessees must furnish particulars of income under Salaries and any tax deducted at source to the payer using Form No. 12B. Payors must provide complete particulars and values of perquisites or profits in lieu of salary: in Form No. 16 where salary is at or below the prescribed threshold, or in Form No. 12BA where salary exceeds the threshold, with Form No. 12BA to accompany the employee's return. 'Salary' retains the meaning given in rule 3.