Income-tax (11th Amendment) Rules, 2016

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....me into force from the 1st day of June, 2016. 2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), after rule 26B, the following rule shall be inserted, namely:- "26C. Furnishing of evidence of claims by employee for deduction of tax under section 192.- (1) The assessee shall furnish to the person responsible for making payment under sub-section (1) of section 192, the evidence or the particulars of the claims referred to in sub-rule (2), in Form No.12BB for the purpose of estimating his income or computing the tax deduction at source. (2) The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of the claim specified in the corresponding entry in col....

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....) shall be furnished in the following manner, namely:- (a) electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5); or (b) electronically alongwith the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5). (4C) The persons referred to in sub-rule (4) shall intimate the number (hereinafter referred to as the Book Identification Number) generated by the agency to each of the deductors in respect of whom the sum deducted has been credited."; (d) for sub-rule(5) , the following rules shall be substituted, namely:- "(5) The Principal Di....

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.... him."; (b) after sub-rule (3),the following sub-rules shall be inserted, namely:- "(3A) Statement referred to in sub-rule (3) shall be furnished- (a) on or before the 30th day of April where the statement relates to the month of March; and   (b) in any other case, on or before 15 days from the end of relevant month. (3B) Statement referred to in sub-rule (3) shall be furnished in the following manner, namely:- (a) electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (4); or (b) electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures,....

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....ss of the lender (iv) Permanent Account Number of the lender (a) Financial Institutions(if available) (b) Employer(if available) (c) Others     4. Deduction under Chapter VI-A (A) Section 80C,80CCC and 80CCD (i) Section 80C (a) ................. (b) ................. (c) ................. (d) ................. (e) ................. (f) ................. (g) ................. (ii) Section 80CCC (iii) Section 80CCD (B) Other sections (e.g. 80E, 80G, 80TTA, etc.) under Chapter VI-A. (i) section................... (ii) section................... (iii) section.................. (iv)....