3. Furnishing of evidence of claims by employee for deduction of tax under section 192 [Notification No.30/2016 dated 29.4.2016]

New Rule 26C has been inserted in the Income-tax Rules, 1962, with effect from 1st June, 2016, to require furnishing of evidence of the following claims by an employee to the person responsible for making payment under section 192(1) in Form No.12BB for the purpose of estimating his income or computing the tax deduction of tax at source:

S.No.	Nature of Claim	Evidence or particulars
1.	House Rent Allowance	Name, address and PAN of the landlord(s) where the aggregate rent paid during the previous year exceeds ` 1 lakh.
2.	Leave Travel Concession or Assistance	Evidence of expenditure
3.	Deduction of interest under the head “Income from house property”	Name, address and PAN of the lender
4.	Deduction under Chapter VI-A	Evidence of investment or expenditure.