Section 26C(2) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 26C] [Entire Act]

Union of India - Subsection

Section 26C(2) in Income Tax Rules, 1962

(2)The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of the claim specified in the corresponding entry in column (2) of the said Table:-

Sl. No	Nature of claims	Evidence or particulars
(1)	(2)	(3)
1.	House Rent Allowance.	Name, address and permanent account number ofthe landlord/landlords where the aggregate rent paid during theprevious year exceeds rupees one lakh.
2.	Leave travel concession or assistance.	Evidence of expenditure.
3.	Deduction of interest under the head "Incomefrom house property".	Name, address and permanent account number ofthe lender.
4.	Deduction under Chapter VI-A.	Evidence of investment or expenditure.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 26C(2) in Income Tax Rules, 1962