FORM NO.12BA

See Rule 26A(2)
as inserted by 
the Income-tax (22nd Amendment) Rules, 2001, 25th September, 2001

Statement showing particulars of perquisites, other fringe
benefits or amenities and profits in lieu of salary with value thereof 

 

1) Name and address of employer : ___________________________________________________________________________

2) Name and designation of employee : ________________________________________________________________________

3) Assessment Year: ______________

S.No  Nature of perquisite 
(see rule 3)
Value of 
perquisite as per 
rules 
(Rs.)
Amount, if any 
paid by
employee 
(Rs.)
Amount of 
taxable
perquisite 
(Rs.)
1 Accommodation
Cars
3 Sweeper, gardener, watchman or personal attendant
4 Gas, electricity, water
5 Interest free or concessional loans
6 Holiday expenses
7 Free or concessional travel
8 Free meals
Education
10 Gifts, vouchers etc.
11 Credit card expenses
12  Club expenses
13  Use of movable assets by employees
14 Transfer of assets to employees
15  Stock options (non-qualified options)
16  Other benefits or amenities
17  Profits in lieu of salary as per 17(3)

Total value of perquisites

Total value of profits in lieu of salary

  DECLARATION BY EMPLOYER

I ………………. S/o …………………. working as ……………………………(designation) do hereby declare on behalf of ……………..….. (name of the employer) that the information given above is based on the books of account, documents and other relevant records or information available with us and the details of value of each such perquisite are in accordance with section 17 and rules framed thereunder and that such information is true and correct.

Signature of the person responsible

for deduction of tax

Place…

Date… 

Full Name ……………………

Designation ………………….