26C. (1) The assessee shall furnish to the person responsible for making payment under sub-section (1) of section 192, the evidence or the particulars of the claims referred to in sub-rule (2), in Form No.12BB for the purpose of estimating his income or computing the tax deduction at source.
(2) The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of the claim specified in the corresponding entry in column (2) of the said Table:—
|Sl. No||Nature of claims||Evidence or particulars|
|1.||House Rent Allowance.||Name, address and permanent account number of the landlord/landlords where the aggregate rent paid during the previous year exceeds rupees one lakh.|
|2.||Leave travel concession or assistance.||Evidence of expenditure.|
|3.||Deduction of interest under the head “Income from house property”.||Name, address and permanent account number of the lender.|
|4.||Deduction under Chapter VI-A.||Evidence of investment or expenditure.|