Rule 21AA - Furnishing of particulars for claiming relief under section 89 - Income-tax Rules, 1962

Furnishing of particulars for claiming relief under 1 [section 89 ]. 21AA . Where the assessee, being a Government servant or an employee in a [company, co-operative society, local authority, university, institution, association or body], is entitled to relief under 2 [ section 89 ] , he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E. ************** NOTES:- 1. Substituted vide Notification No. 112/2024 dated 15-10-2024 before it was read as, section 89(1) 2. Substituted vide Notification No. 112/2024 dated 15-10-2024 before it was read as, sub-section (1) of section 89