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12BA Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof - Income Tax

1. 112/2024 - Dated: 15-10-2024 - Income Tax - Income-tax (Eighth Amendment) Rules, 2024.
2. 15/2021 - Dated: 11-3-2021 - Income Tax - Income-tax (3rd Amendment) Rules, 2021 - Form No 12BA replaced - Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof 

1. Section 192 - Salary - Income-tax Act, 1961
2. Rule 26A - Furnishing of particulars of income under the head Salaries - Income-tax Rules, 1962