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1FORM NO. 12B
[See rule 26A]
Form for furnishing details of income under section 192(2) for the year ending 31stMarch, …
…
…
Name and address of the employee
Permanent Account No.
Residential status
Serial
Number
Name and
address of
Employer(s)
TAN of the
employeer(s)
as allotted
by the
ITO
Permanent
Account
Number of
the
employer(s)
Period of
employment
ment
Particulars of salary as defined in section 17, paid
or due to be paid to the employee during the year
Total of
columns
6, 7
and 8
Amount
deducted
in respect
of life
insurance
premium,
provident
fund
contri-
bution, etc.
to which
section
80C$
applies
(Give
details)
Total amount
of tax deducted
during the
year (enclose
certificate
issued under
secgtion 203)
Remarks
Total amount
of salary
excluding
amounts
required to
be shown in
columns 7
and 8
Total amount
of house
rent allow-
ance, convey-
ance allowance
and other allow-
ances to
the extent
chargeable
to tax
[See sec-
tion 10(13A)
read with
rule 2A
and section
10(14)
Value of
perquisites
and amount
of accre-
tion to
employee’ s
provident
fund
account
(give
details in
the
Anne-
xure)
1 2 3 4 5 6 7 8 9 10 11 12
.............................................................
Signature of the employee
Verification
I, ......................................……………………………………….,do hereby declare that what is stated above is true to the best of my knowledge and belief.
Verified today, the ........................................ day of. …
…
…
Place .................... …
…
…
…
…
…
…
…
…
…
.
Signature of the employee
ANNEXURE
[See column 8 of Form No. 12B]
Particulars of value of perquisites and amount of accretion to employee’ s provident fund account
Name and address of the employee
Permanent Account No. …………………. Period: Year ending 31st March, ….....
Name of the
employee
TAN/PAN of the
employer
Value of rent free accommodation or value of any concession in rent for the accommodation provided by the employer (give basis of computation)
[See rules 3(a) and 3(b)
Where
accommodation
is unfurnished
Where accommodation is furnished
Rent, if any, paid
by emplyee
Value of
prequisite
(column 3 minus
column 8 or
column 7 minus
column 8 as may
be applicable
Value as if
accommodation
is unfurnished
Cost of furniture
(including television
sets, radio sets,
refrigerators, other
household appliances
and air-conditioning
plant or equipment)
OR hire charges, if
hired from a third
party
Perquisite value of
furniture (10% of
column 5) OR
actual hire
charges payable
Total of columns
4 and 6
1 2 3 4 5 6 7 8 9
(Contd. on next page)
ANNEXURE
(Contd.)
Whether any conveyance Remuneration paid by Value of free or Estimated value of any Employer’ s contribution Interest credited to the Total of columns 9 to 15
has been provided by the employer for domestic concessional passages on other benefit or amenity to recognised provident assesse’s account in carried to column 8 of
employer free or at a and/or personal services home leave and other provided by the employer, fund in excess of 10% of recognised provident Form No. 12B
concessional rate or provided to the employee travelling to the extent free of cost or at the employee’ s salary fund in excess of the rate
where the employee is (give details) [See rule 3(g)] chargeable to tax (give concessional rate not [See Schedule IV – Part fixsed by the Central
allowed the use of one or details)[See rule 2B read included in the preceding A] Government [See
more motor cars owned with section 10(5)(ii)] columns (give details), e.g. Sechedule IV – Part A]
or hired by the employer, supply of gas, electricity or
estimated value of water for household
perquisite (give details) consumption, free
[See rule 3(c)] educational facilities,
transport for family, etc.
[See rules 3(d), 3(e)
and 3(f)]
10 11 12 13 14 15 16
..................................................................
Signature of the employee

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Form12B.pptx

  • 1. 1FORM NO. 12B [See rule 26A] Form for furnishing details of income under section 192(2) for the year ending 31stMarch, … … … Name and address of the employee Permanent Account No. Residential status Serial Number Name and address of Employer(s) TAN of the employeer(s) as allotted by the ITO Permanent Account Number of the employer(s) Period of employment ment Particulars of salary as defined in section 17, paid or due to be paid to the employee during the year Total of columns 6, 7 and 8 Amount deducted in respect of life insurance premium, provident fund contri- bution, etc. to which section 80C$ applies (Give details) Total amount of tax deducted during the year (enclose certificate issued under secgtion 203) Remarks Total amount of salary excluding amounts required to be shown in columns 7 and 8 Total amount of house rent allow- ance, convey- ance allowance and other allow- ances to the extent chargeable to tax [See sec- tion 10(13A) read with rule 2A and section 10(14) Value of perquisites and amount of accre- tion to employee’ s provident fund account (give details in the Anne- xure) 1 2 3 4 5 6 7 8 9 10 11 12 ............................................................. Signature of the employee
  • 2. Verification I, ......................................……………………………………….,do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today, the ........................................ day of. … … … Place .................... … … … … … … … … … … . Signature of the employee ANNEXURE [See column 8 of Form No. 12B] Particulars of value of perquisites and amount of accretion to employee’ s provident fund account Name and address of the employee Permanent Account No. …………………. Period: Year ending 31st March, …..... Name of the employee TAN/PAN of the employer Value of rent free accommodation or value of any concession in rent for the accommodation provided by the employer (give basis of computation) [See rules 3(a) and 3(b) Where accommodation is unfurnished Where accommodation is furnished Rent, if any, paid by emplyee Value of prequisite (column 3 minus column 8 or column 7 minus column 8 as may be applicable Value as if accommodation is unfurnished Cost of furniture (including television sets, radio sets, refrigerators, other household appliances and air-conditioning plant or equipment) OR hire charges, if hired from a third party Perquisite value of furniture (10% of column 5) OR actual hire charges payable Total of columns 4 and 6 1 2 3 4 5 6 7 8 9 (Contd. on next page)
  • 3. ANNEXURE (Contd.) Whether any conveyance Remuneration paid by Value of free or Estimated value of any Employer’ s contribution Interest credited to the Total of columns 9 to 15 has been provided by the employer for domestic concessional passages on other benefit or amenity to recognised provident assesse’s account in carried to column 8 of employer free or at a and/or personal services home leave and other provided by the employer, fund in excess of 10% of recognised provident Form No. 12B concessional rate or provided to the employee travelling to the extent free of cost or at the employee’ s salary fund in excess of the rate where the employee is (give details) [See rule 3(g)] chargeable to tax (give concessional rate not [See Schedule IV – Part fixsed by the Central allowed the use of one or details)[See rule 2B read included in the preceding A] Government [See more motor cars owned with section 10(5)(ii)] columns (give details), e.g. Sechedule IV – Part A] or hired by the employer, supply of gas, electricity or estimated value of water for household perquisite (give details) consumption, free [See rule 3(c)] educational facilities, transport for family, etc. [See rules 3(d), 3(e) and 3(f)] 10 11 12 13 14 15 16 .................................................................. Signature of the employee