Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries"

The form (sub-rule 1). The assessee furnishes the evidence or particulars to the person responsible for paying under section 392(1), in Form No. 124, for estimating income or computing the tax to be deducted at source.

What to furnish for each claim (sub-rule 2).

• House rent allowance: name, address and Permanent Account Number of the landlord or landlords where the aggregate rent paid during the tax year exceeds Rs. 1,00,000, and the relationship with the landlord, if any.
• Leave travel concession or assistance: evidence of expenditure.
• Interest deduction under "Income from house property": name, address and Permanent Account Number of the lender.
• Deduction under Chapter VIII: evidence of investment or expenditure.