Rule 205 of Income Tax Rules - Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".

Last Updated: 01-04-2026

205. Furnishing of evidence of claims by employee under section 392(5) (b) for deduction of tax from income under head "Salaries".^{^[i]}

(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.	Nature of claims	Evidence or particulars
A	B	C
1.	House rent allowance.	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.	Leave travel concession or assistance.	Evidence of expenditure.
3.	Deduction of interest under the head "Income from house property".	Name, address and Permanent Account Number of the lender.
4.	Deduction under Chapter VIII.	Evidence of investment or expenditure.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.

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Rule 205 of Income Tax Rules - Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries".