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Rule 21AA of Income Tax Rules 1962: Furnishing of particulars for claiming relief under section 89(1)
Rule 21AA : Furnishing of particulars for claiming relief under section 89(1)
(Chapter: IV - Tax Exemptions and Reliefs)
Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E.
Extra Notes for Readers:
- Rule 21AA was introduced by the Income Tax (8th Amendment) Rules, 1987 Reference/Source: Check at Income Tax site for latest version of the Rules - link