Sections / Rules

Obligation

Form No.

Rule 21AA

(a) Furnishing particulars of -

(1)        Income u/s 192(2A) for claiming relief u/s 89 by a Government servant, etc.

Form No. 10E

Rule 26A(1)

(2)        Details of income u/s192(2)

Form No. 12B

(3)        Perquisites and profits in lieu of salary provided to the employee, where the amount of salary paid/payable –

Rule 26A(2)(a)

(a) is not more than Rs. 1,50,000.

Form No. 16*

Section 192 /

(b)       is more than Rs.1,50,000.

Form No. 12BA

Rule 31A*

(b)       Quarterly Statement of last quarter of deduction of tax u/s 200(3) –

(i) in respect of deduction of tax at source u/s 192(1)and(1A)

Form No. 24Q*

(ii) in respect of other cases of deduction of tax at source

Form No. 26Q*

Rule31(1)(a)*

Certificate of tax deducted at source

Form No. 16*

Form No. 16AA

Section 192/ Rule 37

Annual return of salaries u/s 206

Form No. 24