Form 12BB and Form 124: Employee Salary Declaration
Declare your rent, leave travel, home loan interest and tax-saving deductions to your employer so that TDS on salary is worked out correctly.
Law version: FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
An employer deducting TDS on salary can take into account only the exemptions and deductions an employee claims, with evidence. Up to FY 2025-26 the claim was made in Form 12BB under Rule 26C of the Income-tax Rules, 1962. From Tax Year 2026-27 (income from 1 April 2026) the Income-tax Act, 2025 and the Income-tax Rules, 2026 apply and the statement is Form 124 (Section 392, Rule 205). Form 124 asks for the same heads of claim and also for the employee's relationship with the landlord.
When it is used
- At the start of the year, when the employer collects proposed investments and rent details.
- Before the final quarter, when proofs are submitted and TDS for the rest of the year is fixed.
- On joining a new employer during the year.
- When moving house, taking a home loan or changing tax regime during the year.
What the template covers
- Employee name, PAN, employer and year
- House rent paid, landlord name, address and PAN (where rent exceeds ₹1 lakh a year)
- Relationship with the landlord (Form 124)
- Leave travel concession claimed
- Interest on housing loan with lender name and PAN
- Deductions: 80C, 80D, 80CCD(1B), 80E, 80G, 80TTA (renumbered from Tax Year 2026-27)
- Verification, place and date
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Employee Details
Employee Name; PAN; Employer (Company) Name; Financial Year / Tax Year
House Rent Allowance
Claim HRA exemption?; Rent Paid (annual ₹); Landlord Name; Landlord PAN (if rent > ₹1L); Landlord Address; Relationship with landlord (Form 124)
Leave Travel Allowance
LTA claim amount (₹)
Home Loan Interest
Interest on housing loan (₹); Lender Name; Lender PAN/TAN
Chapter VI-A
Sec 80C investments (₹, max 1.5L); Sec 80D (medical insurance) (₹); Sec 80CCD(1B) NPS (₹, max 50K); Sec 80E (education loan interest); Sec 80G (donations); Sec 80TTA (savings interest, max 10K)
Declaration
Place; Date of Declaration
Stamp duty, registration and filing
The form is not filed with the Income-tax Department; the employer keeps it with the evidence and reflects the claims in the quarterly TDS statement and the TDS certificate (Form 16 for FY 2025-26, Form 130 from Tax Year 2026-27). Most deductions are available only under the old tax regime, so an employee in the default new regime usually has little to claim beyond the standard deduction and the employer's NPS contribution. Claims the employer does not accept can still be made in the return of income.
Form 12BB applies to FY 2025-26. From Tax Year 2026-27 it is replaced by Form 124, which also asks for your relationship with the landlord.
Generate the Form 12BB / Form 124 — Salary Declaration
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
Is Form 12BB replaced from 1 April 2026?
Yes. For Tax Year 2026-27 onwards the statement is Form 124 under the Income-tax Rules, 2026. Use Form 12BB only for FY 2025-26 and earlier years.
When is the landlord's PAN needed?
When the rent paid in the year exceeds ₹1 lakh. If the landlord has no PAN, a declaration from the landlord with name and address is usually attached instead.
Do I need to submit this if I am in the new tax regime?
Employers usually still ask for it to record the regime chosen. Most deductions in it, such as 80C and HRA, do not apply under the new regime.
What if I forget to submit proofs to my employer?
The employer will deduct TDS without those claims. You can still claim eligible deductions in your income-tax return and get a refund of any excess TDS.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.