Rule 26B - Statement of particulars of income under heads of income other than "Salaries" or details of tax deducted at source or tax collected at source - Income-tax Rules, 1962

1 [26B. Statement of particulars of income under heads of income other than Salaries or details of tax deducted at source or tax collected at source. The assessee may submit to the person responsible for making payment under sub-section (1) of section 192, the details of (a) any income chargeable under any head of income other than Salaries received in the same financial year; or (b) any tax deducted at source or tax collected at source under the provisions of Part B or Part BB of Chapter XVII, for the same financial year; or (c) loss, if any, under the head Income from house property in the same financial year, in Form No. 12BAA, for the purpose of computing the tax deduction at source under sub-section (1) of section 192. ] ************** NOTES:- 1. Substituted vide Notification No. 112/2024 dated 15-10-2024 before it was read as, 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.