Specified senior citizen declarations for bank TDS under section 194P now require Form 12BBA and supporting evidence. A new rule 26D requires specified senior citizens to furnish a paper declaration in Form No.12BBA; specified banks must, after applying Chapter VI-A deductions and section 87A rebate based on evidence furnished by the senior citizen, compute total income for the assessment year and deduct tax under section 194P at rates in force, maintain the declaration and evidence, and furnish particulars and evidence to authorized Principal Director General/Director General (Systems) or Commissioners on demand.