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    <title>Statement showing particulars of claims by an employee for deduction of tax under section 392(5)(b)</title>
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    <description>Prescribed Form No. 124 requires an employee claiming deduction of tax to furnish personal particulars, a declaration of correctness, and details of claims with supporting evidence for house rent allowance, leave travel concessions or assistance, interest on borrowing, and deductions under Chapter VIII-A and B of the Act. The form also specifies the particulars to be provided for landlords and lenders, the annexures to be attached, and the manner in which name, address and amounts are to be stated.</description>
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