Form No. 12B is for reporting income under section 192(2) for the financial year ending 31st March. The form requires the following details: name, address, Permanent Account Number or Aadhaar Number, residential status, salary paid or due to be paid, employer's details including TAN and Permanent Account Number or Aadhaar Number, employment period, total amount of salary excluding amounts in columns 7 and 8, house rent allowance, conveyance allowance, other allowances, perquisites, accretion to employee's provident fund account, life insurance premium, provident fund contribution, tax deducted during the year. Annexure provides details of value of perquisites, employer's contribution to recognized provident fund in excess of 10% of salary, interest credited to the assessee's account in recognized provident fund, and other benefits or amenities provided by the employer. The form mentions that section 80C has been replaced by section 88 from 1st April 1991.
Obrazac 12B je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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