- Form 12BB – Particulars of claims by an employee for deduction of tax (u/s 192)
Provided by: An Employee to his Employer(s)
Details provided in the form: Evidence or particulars of House Rent Allowance (HRA), Leave Travel Concession (LTC), Deduction of Interest on home loan, Tax Saving Claims/Deductions on eligible payments or investments. This is used for calculating Tax to be Deducted at Source (TDS).
- Form 16 – Certificate of Tax Deducted at Source on Salary (U/s 203 of the Income Tax Act, 1961)
Provided by: An Employer(s) to his Employee at the end of the financial year
Details provided in the form: Income of employee, Deductions/Exemptions, and Tax Deducted at Source (TDS) for computing Tax Payable/Refundable purposes.
- Form 16A – Certificate u/s 203 of the Income Tax Act, 1961 for TDS on Income other than Salary
Provided by: Deductor to Deductee
Details provided in the form: Form 16A is a Tax Deducted at Source (TDS) Certificate issued quarterly. It includes the amount of TDS, Nature of Payments, and the TDS Payments deposited with the Income Tax Department.
- Form 67 – Statement of Income from a country or specified territory outside India and Foreign Tax Credit
Submitted by: Taxpayer on or before the due date specified for furnishing the ITRs u/s 139(1)
Details provided in the form: Income from a country or specified territory outside India and Foreign Tax Credit claimed.
- Form 26AS
Provided by: Income Tax Department (Available on e-Filing Portal: Login > e-File > Income Tax Return > View Form 26AS)
Details provided in the form: Information on Tax Deducted/Collected at Source. Note: Information previously available in Form 26AS regarding Advance Tax/SAT, Details of refund, SFT Transactions, TDS u/s 194 IA, 194 IB, 194M, TDS defaults are now available in AIS (Annual Information Statement).
- AIS – Annual Information Statement
Provided by: Income Tax Department (Accessed on Income Tax e-Filing Portal after logging in)
Details provided in the form: Tax Deducted/Collected at Source, SFT Information, Payment of taxes, Demand/Refund status, Other information such as Pending/Completed proceedings, GST Information, Information received from foreign governments, etc.
- Form 15G – Declaration by resident taxpayer (not being a Company or Firm) claiming certain receipts without deduction of tax
Submitted by: A Resident Individual less than 60 years or HUF or any other Person (other than Company / Firm) to Bank for not deducting TDS on Interest Income, if the income is below the basic exemption limit.
Details provided in the form: Estimated Income for the Financial Year.
- Form 15H – Declaration to be made by a resident individual (who is 60 years age or more) claiming certain receipts without deduction of tax
Submitted by: A Resident Individual, 60 years or more to Bank for not deducting TDS on Interest Income.
Details provided in the form: Estimated Income for the Financial Year.
- Form 10E – Form for furnishing particulars of Income for claiming relief u/s 89(1) when Salary is paid in arrears or advance
Provided by: An Employee to the Income Tax Department
Details provided in the form: Arrears/Advance Salary, Gratuity, Compensation on Termination, Commutation of Pension.
