Rule 26B: Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source

The Income-tax Rules, 1962Central Act · 1962

[Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source.

The assessee may submit to the person responsible for making payment under sub-section (1) of section 192, the details of —

(a) any income chargeable under any head of income other than 'Salaries' received in the same financial year; or

(b) any tax deducted at source or tax collected at source under the provisions of Part B or Part BB of Chapter XVII, for the same financial year; or

in Form No. 12BAA, for the purpose of computing the tax deduction at source under sub-section (1) of section 192.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	26B
Marginal note	Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source
Jurisdiction	Central
Status	In force as published by the source

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted. Substituted by the IT (Eighth Amdt.) Rules, 2024, w.e.f. 15-10-2024. Prior to its substitution, rule 26B as amended by IT (Eighth Amdt.) Rules, 1987, w.e.f. 29-10-1987, IT (Fourteenth Amdt.) Rules, 1998, w.e.f. 14-9-1998 and IT (Twenty-fourth Amdt.) Rules, 2003, w.e.f. 1-10-2003 read as under: "26B. Statement of particulars of income under heads of income other than "Salaries" for deduction of ta…

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