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Accommodation
Cars
Sweeper, gardener, watchman or personal attendant
Gas, electricity, water
Education
Holiday expenses
Free or concessional travel
Free meals
Interest free or concessional loans
Gifts, vouchers etc.
Credit card expenses
Club expenses
Use of movable assets by employees
Transfer of assets to employees
Other benefits or amenities
Form No.12BA
Form No.16

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(b) for Form No.16, the following Form shall be substituted, namely :-

" FORM NO.16
{See rule 31(1)(a)}

Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source from income chargeable under the head " Salaries"

Name and address of the employer … …

Name and designation of the employee … …

PAN/GIR NO.

TAN

PAN/GIR NO.

TDS Circle where annual return/statement under section 206 is to be filed

Period

From

To

Assessment year … … …

Details of Salary Paid and any other Income and Tax Deducted

1. Gross Salary a) Salary as per provisions contained in sec.17(1)
b) Value of perquisites u/s 17(2) (as per Form No.12BA, wherever applicable)
c) Profits in lieu of salary under section 17(3)(as per Form No.12BA, wherever applicable)
d) Total

2. Less: Allowance to the extent exempt u/s 10

3. Balance(1-2)

4. Deductions :
a) Standard deduction                  Rs … … …
b) Entertainment allowance           Rs … … … c) Tax on employment                  Rs … … …

5. Aggregate of 4(a) to (c)

6. Income chargeable under the head 'salaries' (3-5)

7. Add: Any other income reported by the employee

8. Gross total income (6+7)

9. Deductions under Chapter VIA

Gross Amount

a)                                    Rs … … …
b)                                    Rs … … …
c)                                    Rs … … …
d)                                    Rs … … …
e)                                    Rs … … …
f) Total[(a) to (e)]            Rs.… … …

10. Aggregate of deductible amount under Chapter VIA

11. Total Income (8-10)

12. Tax on total income

13. Rebate and relief under Chapter VIII
I. Under section 88
   (please specify)

Gross Amount

a)                                    Rs … … …
b)                                    Rs … … …
c)                                    Rs … … …
d)                                    Rs … … …
e)                                    Rs … … …
f) Total[(a) to (e)]               Rs.… … …

II (a) Under section 88B
    (b) Under section 88C

III. Under section 89 (attach details)

14. Aggregate of tax rebates and relief at 13 above [I(f) + II(a)+ II(b) + III]

15. Tax payable (12-14) and surcharge thereon

16. Less: Tax deducted at source

17. Tax payable/refundable (15-16)


Rs … …

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Qualifying Amount
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Qualifying Amount
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Deductible Amount
Rs … …
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Tax rebate/ relief

 

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