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Rule 26C · Income-tax Rules · Employer TDS Declaration

Form 12BB Generator

Fill your HRA, LTA, home-loan interest and Chapter VI-A deductions — and print the official investment declaration for your employer instantly.

👤 Employee details
Name of employee
Father's name
Address
PAN of employee
Financial year
🏠 1 · House Rent Allowance Sec 10(13A)
Rent paid to landlord
Name of landlord
Address of landlord
PAN of landlord Required if rent > ₹1,00,000/yr
✈️ 2 · Leave Travel Allowance LTA
Amount claimed Travel within India
🏦 3 · Home loan interest Sec 24
Interest payable / paid
Name of lender
Account no. / PAN of lender
📚 4 · Chapter VI-A deductions 80C – 80TTA
Section 80C PPF, ELSS, LIC, EPF — max ₹1.5L
Section 80CCC Pension funds
Section 80CCD NPS
Section 80D Health insurance — up to ₹50k
Section 80E Education loan interest
Section 80G Donations
Section 80TTA Savings interest — up to ₹10k
Other deductions
Form 12BB is your declaration to the employer. Keep rent receipts, the lender's interest certificate and 80C/80D proofs ready — the employer collects them before finalising your Form 16.
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Disclaimer: This tool prints the Form 12BB layout from the details you enter. Verify figures and attach evidence before submitting to your employer. TaxClue does not store the data you type here.

How Form 12BB works

Form 12BB is the statement a salaried employee gives the employer to claim tax deductions and exemptions during the year. The employer uses it to work out how much TDS to cut from each month's salary — so an accurate declaration means the right tax is deducted, not too much or too little.

Step 1 · Start of year

Declare to your employer

At the beginning of the financial year (or when you join), submit Form 12BB estimating the rent you'll pay, the LTA and home-loan interest, and your planned 80C, 80D and other Chapter VI-A investments so TDS is computed correctly.

Step 2 · During the year

TDS is adjusted monthly

Payroll spreads your estimated tax across the remaining months. If you declare eligible deductions, less TDS is cut; if you declare nothing, the employer deducts assuming no deductions.

Step 3 · End of year

Submit proof by year-end

Around January–February the employer asks for evidence — rent receipts, the lender's interest certificate and investment proofs. Whatever is not substantiated is dropped and TDS is trued-up in the last months.

Step 4 · Reconcile in ITR

Match with Form 16 & file

The deductions the employer accepts flow into your Form 16. You still reconcile everything when you file your income-tax return, where any remaining claims can be adjusted.

Key terms explained

What Form 12BB is for

Form 12BB is prescribed under Rule 26C. It is the employee's declaration of the exemptions and deductions to be considered when the employer computes TDS on salary — covering HRA, LTA, home-loan interest and all Chapter VI-A deductions in one statement.

Evidence you must keep

Each claim needs proof: rent receipts for HRA, travel bills for LTA, the interest certificate from your lender for Sec 24, and 80C / 80D proofs (PPF, ELSS, LIC, health-insurance premium receipts). Submit these to the employer before year-end.

Landlord PAN rule

If your total rent for the year is more than ₹1,00,000, you must report the landlord's PAN in Form 12BB. Without it the employer may disallow the HRA exemption when calculating TDS.

How it differs from Form 16

You give Form 12BB to the employer; the employer gives you Form 16. Form 12BB is your declaration at the start/during the year; Form 16 is the final TDS certificate issued after the year ends, reflecting what was actually allowed.

Frequently Asked Questions
What is Form 12BB?

The declaration a salaried employee gives to their employer listing the deductions and exemptions they intend to claim — HRA, LTA, home-loan interest and Chapter VI-A deductions — so the employer can compute TDS on salary correctly.

When should Form 12BB be submitted?

Employers normally collect it at the start of the year for the estimate, and again with actual proofs before the last quarter so that the final TDS can be corrected. There is no statutory date, but employers set their own cut-off around January.

What proof has to be attached?

Rent receipts and, where annual rent exceeds ₹1 lakh, the landlord's PAN for HRA; travel tickets for LTA; the lender's interest certificate and PAN for home-loan interest; and premium receipts or investment proofs for Chapter VI-A claims.

What if I miss submitting Form 12BB?

The employer will deduct TDS without those exemptions, so more tax is cut from your salary. You can still claim the deductions when you file your income-tax return and get the excess back as a refund.

Is Form 12BB relevant if I am under the new regime?

Largely no. Most of the exemptions declared in 12BB are unavailable under the new regime, so employees who opt for it usually only declare items that still apply, such as employer NPS under section 80CCD(2).

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.