Now it is compulsory for every employee to submit Form 12BB

Only then benefit of Savings and exemption will be available


Details in Form 12BB

Nature of claims

Evidence or particulars


House Rent Allowance


Name, address and PAN of the landlord/landlords where the aggregate rent paid during the previous year exceeds Rs. 1 lakh.



Leave travel concession or


Evidence of expenditure 


Deduction of interest under the

head “Income from house


 Name, address and PAN of the lender

Deduction under Chapter VI-A


Evidence of investment or expenditure


Learn more here

New Form 12BB for Employee Savings and Declaration - Payroll Processing Procedure




Download Form


  1. Income Tax
  2. Tax Deducted at Source (TDS)

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.