Evidence of employee tax deduction claims: Form 12BB required; electronic submission and verification mandated for withholding statements. Employees claiming deductions for TDS must furnish evidence or particulars in Form No.12BB to the person responsible for payment, including landlord and lender identification where required. Amendments require electronic submission and verification of monthly and collection statements in Form No.24G to the agency authorised by the Principal Director General of Income tax (Systems), impose specific due dates (March-related filings by 30 April; other months within 15 days), mandate communication of the Book Identification Number, and prescribe quarterly filing deadlines and corresponding updates to Forms 24G, 24Q, 26Q and 27Q.