Form 12BB: give your employer your HRA and deduction proof

The income tax portal lists Form 12BB as the form an employee gives to the employer. It carries evidence or particulars of HRA, LTC, home loan interest and tax-saving claims, so that TDS on salary can be calculated.

Form 16 then comes back the other way: it is the employer's certificate of tax deducted at source on salary.

Example

Illustrative example only. Rent ₹15,000 a month from April to March: receipts for 12 months add up to ₹1,80,000. Hand them in with Form 12BB.

⚠️ Note

If you live in rented housing and HRA isn't part of your salary, HRA doesn't apply. Section 80GG is a separate route with its own limits.

Before you submit

• ☐ Collect 12 months of rent receipts
• ☐ Add the home loan interest certificate
• ☐ List investments and premium receipts
• ☐ Keep a copy of what you gave

The rent receipt is ready — fill it in →

Source: incometax.gov.in, Salaried Individuals for AY 2026-27 (Form 12BB, Form 16).