Rule – 26B, Statement of particulars of income under heads of income other than “Salaries” for deduction of tax at source

26B . (1) The assessee may send to the person responsible for making payment under sub-section (1) of section 192, a statement of any income chargeable under any head of income other than “Salaries” (not being a loss under any such head other than the loss under the head “Income from house property”), received by the assessee for the same financial year, and of any tax deducted on such income.

(2) A verification in the following form shall be annexed to the statement referred to in sub-rule (1),—

FORM OF VERIFICATION

I, …………………..(name of the assessee), do declare that what is stated above is true to the best of my information and belief.]