Employee tax deduction claims: provide specified particulars and evidence to employer to enable deduction under section 192. Employees must submit FORM NO.12BB to support tax deduction at source under section 192 by providing particulars and evidence for claims such as House Rent Allowance (rent, landlord name, address and PAN/Aadhaar where applicable), Leave Travel Concessions, interest on borrowing (lender particulars and PAN/Aadhaar) and itemised Chapter VI-A deductions (including 80C/80CCC/80CCD and other sections). The form requires PAN/Aadhaar for the employee, documentary evidence for each claim, and a verification declaration certifying the information's completeness and correctness.
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Employee tax deduction claims: provide specified particulars and evidence to employer to enable deduction under section 192.
Employees must submit FORM NO.12BB to support tax deduction at source under section 192 by providing particulars and evidence for claims such as House Rent Allowance (rent, landlord name, address and PAN/Aadhaar where applicable), Leave Travel Concessions, interest on borrowing (lender particulars and PAN/Aadhaar) and itemised Chapter VI-A deductions (including 80C/80CCC/80CCD and other sections). The form requires PAN/Aadhaar for the employee, documentary evidence for each claim, and a verification declaration certifying the information's completeness and correctness.
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