Section 205: Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”
Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”.
205. (1) The assessee shall furnish to the person responsible for making payment under section 392(1), the evidence or the particulars of the claims referred to in sub-rule (2) in Form No. 124, for the purpose of estimating his income or for computing the tax required to be deducted at source.
(2) In respect of the claim specified in column B of the following Table, the assessee shall furnish the evidence or the particulars specified in column C thereof:
TABLE
Sl. No. Evidence or particulars
A C
1. Name, address and Permanent Account Number of the landlord or landlords, where the aggregate rent paid during the tax year exceeds Rs. 100000 and relationship with the landlord, if any.
2. Evidence of expenditure.
3. Name, address and Permanent Account Number of the lender.
4. Evidence of investment or expenditure.
Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.