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Rule 26C: Furnishing of evidence of claims by employee for deduction of tax under section 192

The Income-tax Rules, 1962Central Act · 1962

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 column (2) of the said Table:—

TABLE

House Rent Allowance

Name, address and permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh

Leave travel concession or assistance

Evidence of expenditure

Deduction of interest under the head "Income from house property"

Name, address and permanent account number of the lender

Deduction under Chapter VI-A

Evidence of investment or expenditure.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule26C
Marginal noteFurnishing of evidence of claims by employee for deduction of tax under section 192
JurisdictionCentral
StatusIn force as published by the source

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