Receive Daily Updates by Email (Free Subscription)
Rule 26B of Income Tax Rules 1962: Statement of particulars of income under heads of income other than "Salaries" for TDS
Rule 26B : Statement of particulars of income under heads of income other than "Salaries" for deduction of tax at source.
(Chapter: VI - Deduction of Tax at Source)
(1) The assessee may send to the person responsible for making payment under sub-section (1) of section 192, a statement of any income chargeable under any head of income other than "Salaries" (not being a loss under any such head other than the loss under the head "Income from house property"), received by the assessee for the same financial year, and of any tax deducted on such income.
(2) A verification in the following form shall be annexed to the statement referred to in sub-rule (1),—
FORM OF VERIFICATION
I, .......................(name of the assessee), do declare that what is stated above is true to the best of my information and belief.
Extra Notes for Readers:
- Rule 26B was introduced by the Income Tax (8th Amendment) Rules 1987, w.e.f. 29-Oct-1987, later substituted by the Income Tax (24th Amendment) Rules 2003, w.r.e.f. 1-Oct-2003.
Reference/Source: Check at Income Tax site for latest version of the Rules - link