Urgent: Tax Alert
INCOME TAX PROOF SUBMISSION 2026
(Form 12BB, Deadline & Rules)
⏳ Action Required: Submit before Payroll Lock (approx. Jan 31st)
⚠️ The “Default Regime” Trap (New Rule)
Unlike previous years, the New Tax Regime is now DEFAULT. If you do not submit Form 12BB explicitly selecting “Old Regime,” your DDO will calculate tax without HRA & 80C deductions. This will lead to a massive salary cut in Feb/March.
⚡ Quick Answer: What is the Deadline?
Most Central Government departments have set internal deadlines around 31st January 2026 to finalize the payroll. You must submit Form 12BB along with actual receipts to your DDO.
📢 Save your Colleagues from TDS Cuts:
January is the most critical month for your salary. Your DDO (Drawing & Disbursing Officer) needs to finalize your total tax liability for the year.
1. The Mandatory Checklist (Form 12BB)
| Section | Proof Required |
|---|---|
| HRA (Sec 10(13A)) | Rent Receipts + Landlord’s PAN (if rent > ₹1 Lakh/year). |
| 80C (Limit ₹1.5L) | LIC Premium, PPF Passbook, Tuition Fee Receipt. |
2. Common Mistakes to Avoid
- ❌ Submitting Declaration Instead of Proof: The “Declaration” from April is NOT proof. You need actual bank receipts now.
- ❌ Forgetting Landlord’s PAN: HRA > ₹1 Lakh is auto-rejected without PAN.
- ❌ Assuming New Regime Auto-Applies: You must explicitly select your regime in Form 12BB.
🇮🇳 हिंदी में सारांश (Summary in Hindi)
अगर आप चाहते हैं कि फरवरी और मार्च की सैलरी में भारी टैक्स न कटे (TDS Deduction), तो आपको 31 जनवरी 2026 तक अपने DDO को इन्वेस्टमेंट प्रूफ जमा करने होंगे।
- ✅ सावधान: New Tax Regime अब डिफॉल्ट है। अगर HRA/80C चाहिए तो Form 12BB में ‘Old Regime’ चुनें।
- 🏠 HRA नियम: 1 लाख से ज्यादा किराए पर मकान मालिक का PAN जरूरी है।