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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 26D - Furnishing of declaration and evidence of claims by specified senior citizen under section 194P - Income-tax Rules, 1962

Extract

..... 1[26D. Furnishing of declaration and evidence of claims by specified senior citizen under section 194P.-(1) The declaration required to be furnished by the specified senior citizen to the specified bank under sub-clause (iii) of clause (b) of explanation to section 194P shall be in Form no. 12BBA to be furnished in paper form duly verified. (2) On furnishing of the declaration in Form No. 12BBA, the specified bank shall, after giving effect to the deduction allowable under Chapter VI-A and rebat .....

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Rule 26D - Furnishing of declaration and evidence of claims by specified senior citizen under section 194P - Income-tax Rules, 1962

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