Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapters List Chapter VI DEDUCTION OF TAX AT SOURCE This
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Rule 26B - Statement of particulars of income under heads of income other than Salaries for deduction of tax at source - Income-tax Rules, 1962Extract 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.
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