FORM NO.12BA
See Rule 26A(2)(b)
Statement showing particulars of perquisites, other fringe
benefits or amenities and profits in lieu of salary with value thereof
1) Name and address of employer :
___________________________________________________________________________
2) TAN : _________________________________________________________________
3)TDS Assessment Range of the employer:
_____________________________________________________
4) Name, designation and PAN of employer
________________________________________________________________
5) Is the employee a director or a person with substantial interest in the company
(where ihe employer is a
company):_____________________________________________________________________
6) Income under the head "Salaries" of the employee
(other than from prequisites)
___________________________________________________________________________
7)Financial Year:____________________________
8)Valuation of Prequisities:
S.No Nature of perquisite
Value of
perquisite as per
rules
(Rs.)
Amount, if any
paid by
employee
(Rs.)
Amount of
taxable
perquisite
(Rs.)
(see rule 3)
1. Accommodation
2 . Cars/Other automotive
3. Sweeper, gardeners, watchman or
personal attendant
4. Gas, electricity, water
5. Interest free or concessional loans
6. Holiday expenses
7. Free or concessional travel
8. Free meals
9 . Free Education
10. Gifts, vouchers etc.
11. Credit card expenses
12. Club expenses
13. Use of movable assets by employees
14. Transfer of assets to employees
15 . Value of any other
benefit/amenity/service/privilege
16. Stock options (non qualified options)
17. Other benefits or ameneties
18. Total value of perquisites
19. Total value of profits in lieu of salary
as per 17(3)
9) Details of tax, –
(a) Tax deducted from salary of the employee u/s 192(1)
(b)Tax paid by employee on behalf of the employee u/s 192(1A)
(c)Total tax paid
(d)Date of payment into Government tresury
DECLARATION BY EMPLOYER
I ……………………………………….……. S/o ………………………………………. working as…………………..
……………………………(designation) do hereby declare on behalf of ……… …….……..……………..(name of
the employer) that the information given above is based on the books of account, documents and other
relevant records or information available with us and the details of value of each such perquisite are in
accordance with section 17 and rules framed thereunder and that such information is true and correct.
Signature of the person responsible for deduction of tax
Place…
Date…
Full Name ……………………
Designation ………………….