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Rule 26C of Income Tax Rules 1962: TDS u/s 192-Evidence of Claims by Employee
Rule 26C : Furnishing of evidence of claims by employee for deduction of tax under section 192
(Chapter: VI - Deduction of Tax at Source)
(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:—
Nature of claims
Evidence or particulars
address and permanent account number of the landlord/landlords where the
aggregate rent paid during the previous year exceeds rupees one lakh.
concession or assistance.
interest under the head "Income from house property".
address and permanent account number of the lender.