Tờ trình bày chi tiết về các điều kiện cần thiết, các lợi ích hoặc tiện ích phụ khác và lợi nhuận thay cho tiền lương với giá trị của nó
Form No. 12BA is a statement showing details of perquisites, other fringe benefits or amenities, and profits in lieu of salary with their values for an employer and employee. The form includes the name and address of the employer, TAN, TDS assessment range, employee's name, designation, Permanent Account Number or Aadhaar Number, whether the employee is a director or person with substantial interest in the company, income under the head 'Salaries' of the employee, financial year, valuation of perquisites, tax recovered from the employee, and tax charged to the employer. The nature of perquisites includes accommodation, cars/other automotive, personal services, gas, electricity, water, interest-free or concessional loans, holiday expenses, free or concessional travel, free meals, free education, gifts, vouchers, credit card expenses, club expenses, use of movable assets by employees, transfer of assets to employees, value of any other benefit/amenity/service/privilege, stock options allotted or transferred, and contributions by the employer to funds and schemes. The document is a declaration by the employer attesting that the information provided is true and correct based on their books of account, documents, and other relevant records.