Form 12BB (Statement of Claims by Employee for Tax Deductions)
प्रपत्र 12BB (कर्मचारी द्वारा कर छूट दावों का घोषणा पत्र)
Statutory declaration submitted by salaried employees to employer at start and end of financial year claiming HRA, LTA, Home Loan Interest (Sec 24), and Chapter VI-A deductions (80C, 80D, 80G).
Documents required (आवश्यक दस्तावेज)
- Rent Receipts with Landlord PAN (if annual rent exceeds ₹1,00,000)
- Life Insurance / PPF / ELSS investment receipts
- Health insurance premium receipts (80D)
- Home loan provisional interest certificate
Key details
- Authority: Income Tax Department / CBDT Rule 26C
- Stamp paper / fee: None (Signed Self-Declaration)
- How to submit: Internal Employer HR / Payroll Portal
- Processing time: Annual Employer Submission Deadline
- Official portal: https://www.incometax.gov.in