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<h1>Form 12BB requirement ensures employees submit evidence of claims to employers for accurate tax deduction at source estimation.</h1> Form 12BB requires an employee to furnish to the employer evidence and particulars of claims, including House Rent Allowance, Leave Travel Concession, interest deduction under income from house property, and Chapter VIA deductions, so the employer can estimate taxable salary and compute tax deduction at source under Rule 26C.