In short
The declaration a salaried employee gives the employer so the right exemptions and deductions are used when computing TDS on salary — HRA, LTA, home-loan interest and Chapter VI-A. Full Rule 26C format, ready to fill and sign.Who it's for
- Salaried employees declaring deductions at the start of the year (or HR collecting them)
- Employers/payroll computing accurate TDS on salary under Section 192
- Anyone claiming HRA, LTA, home-loan interest or 80C/80D-type deductions
What's inside
- The official four-part Rule 26C layout: HRA, LTA/LTC, home-loan interest (Section 24) and Chapter VI-A
- The landlord-PAN reminder (mandatory if yearly rent exceeds ₹1,00,000)
- A clear old-vs-new-regime note — only the standard deduction and 80CCD(2) employer NPS apply under the new regime
- Section 80C/80CCC/80CCD and other-section rows with fillable amounts
- The verification block with signature and designation
How to use it
- Open the file and fill the white [____] fields with your amounts and details
- Give the landlord's PAN if your yearly rent is over ₹1,00,000
- Attach the supporting evidence (rent receipts, lender certificate, investment proofs)
- Sign the verification and submit to your employer / HR
FAQs
What is Form 12BB?
The employee’s declaration to the employer (Rule 26C) of the exemptions and deductions to consider for salary TDS.
When is the landlord’s PAN required?
If total rent in the year exceeds ₹1,00,000.
Does it matter under the new regime?
Mostly under the old regime; the new regime keeps the standard deduction (₹75,000) and 80CCD(2) employer NPS.
Renamed under the Act 2025?
Yes — Form 124 from Tax Year 2026-27; deductions and limits unchanged.
Free · verified 30 June 2026 against the Income-tax Act 2025 / FA 2025. General information, not professional advice.