{"id":5696,"date":"2018-03-20T15:20:05","date_gmt":"2018-03-20T09:50:05","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5696"},"modified":"2018-08-09T16:23:14","modified_gmt":"2018-08-09T10:53:14","slug":"rule-26b-statement-particulars-income-heads-income-salaries-deduction-tax-source","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-26b-statement-particulars-income-heads-income-salaries-deduction-tax-source\/","title":{"rendered":"Rule &#8211; 26B, Statement of particulars of income under heads of income other than &#8220;Salaries&#8221; for deduction of tax at source"},"content":{"rendered":"<p><strong>26B .<\/strong> (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 &#8220;Salaries&#8221; (not being a loss under any such head other than the loss under the head &#8220;Income from house property&#8221;), received by the assessee for the same financial year, and of any tax deducted on such income.<\/p>\n<p>(2) A verification in the following form shall be annexed to the statement referred to in sub-rule (1),\u2014<\/p>\n<p style=\"text-align: center;\">FORM OF VERIFICATION<\/p>\n<p>I, &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..(name of the assessee), do declare that what is stated above is true to the best of my information and belief.]<\/p>\n<p>&nbsp;<\/p>\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<div class=\"section section-post-footer\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>26B . (1) The assessee may send to the person responsible for making payment under<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[811,400,528,477,2031,4967,6695],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5696"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5696"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5696\/revisions"}],"predecessor-version":[{"id":7051,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5696\/revisions\/7051"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5696"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}