Frequently asked questions

1 Frequently asked questions on IT-Proofs submission(FY 2022-23) General Information.. 2 Section Form 12 BB .. 2 Section Previous employment details.. 3 Section HRA .. 3 Section Income from House property.. 7 Section Income from Other sources .. 9 Section Section 80 Deductions.. 9 Section Section 80 C 10 Section 80 EEA & 80 EEB .. 11 National Pension Scheme (80 CCD 1(B)) .. 12 IT-Proof submission process.. 13 Tips to faster submission of IT-Proof Declare rent in one single record if there is no change in rental details throughout the year. Duly filled and signed Part-A HRA declaration is mandatory to claim HRA, the PAN of Landlord is mandatory. Copy of landlord PAN card is to be uploaded. Upload files in the relevant section only. Keep the soft copies of all proofs/investment basis each head only in PDF/JPG/GIF formats. Uploading the soft copies of all investments/proofs in a single file is disallowed ( do not upload single zip file ) You will have 48 hours to make as many changes to the document upload from the time of first submission ONLY.

2 Ex: On 19th Nov 2022 at 10AM, you upload the documents and submit it. On 20th Nov, you wish to make changes. You are allowed to make the changes on 20th Nov. On 21st Nov also, you are allowed to make changes upto 10AM ONLY. You cannot make changes post the 48 hour timeline from the time of submission. Do NOT send hard copies of proofs/investments via courier or soft copies by e-mail. General Information. Update your Father s Name. This is Mandatory. Update the Mobile Number. Rest all information is populated automatically. In case of mismatch in the PAN no, kindly update the same in the workday . Update your Gender 1. Where do in need to update my email ID/ PAN Number/ DOJ/ Name Correction for IT proof submission? Any correction in the PAN/ Email ID/ DOJ/ DOB/ Name Correction has to be updated in the workday portal and then a is to be sent to for the Email ID/ PAN/ DOJ/ DOB/ Name Correction. This would be then updated in the IT proof Submission tool.

3 2. I am not able to view the browse and upload option You need to enter the values under the section you need to claim. After entering the values, press TAB button. You would be able find the browse and upload option. 3. Where do I find the Declaration Forms to be submitted => Click on India Tax Declaration/Tax Benefits & Form16 Accept the terms in Disclaimer => Click on the Income Tax Proof Submission Link. => Click on IT Proof Submission Declaration Forms 4. My Income is less than 5 Lakhs. Do I need to submit the proofs for Tax Exemption As per Income Tax Act, there is a tax exemption upto 250000. From 250000 to 500000 there is a tax relief of Rs, 12500. Hence for any Income below 5 lakhs, there is no necessity to submit the proofs. Section Form 12 BB 1. I do not have Previous employment? Why should Form 12 BB be submitted. Form 12 BB is a Form notified by the Government of India for submission of Income Tax Proofs to the employer.

4 This is a mandatory form. Form 12 BB is not the same as Form 12 B which is submitted for Previous Employment. However you need not fill the form, based on your submission in the IT proof Tool, the Form 12 BB would be generated. You need to download the same, sign and upload for completion of IT proof submission 2. Do I need to submit all pages of Form 12BB or only signed page ? All the Pages of Form 12BB which is duly signed by the employee in the last page is mandatory and is to be uploaded in the Portal for Verification process. Section Previous employment details. 1. I have Joined IBM on 1-Aug-2022 but I did not work in any company (Unemployed) from 1-Apr-22 till I join IBM. Do I need to declare the previous employment details in IT-Proof application? No. Not required to declare as you are unemployed from 1-April-22 till you join IBM hence not required to declare the previous employment details. It is applicable only for the employees who have joined IBM post 1-April-22 and should have worked in other company for the period starting from 1-Apr-22 till date of joining IBM.

5 2. I have joined IBM recently and I want to update my previous employment details in IT-proof link in IBM I want to know what all the details that I need to update in previous employment tab of IT-proof application? You need to update four Amounts your previous employment details those are Income after section 10 exemptions (In Provisions u/s 17(1) line item), Provident fund (along with VPF If any contributed under Provident fund section), Professional tax (Under Professional tax section) and Total Income tax deducted including education cess (Under Income Tax Deducted section ). While declaring the Previous Employment details do not Include Section 10 Exemptions 3. I have submitted by investment proofs for LIC, Mutual fund, Housing loan in my previous company for the period I worked from 1-Apr-22 till joining IBM. Do I need to submit the same again in IBM? Yes you need to submit the proofs for the investments made under Chapter VI A (Section 80C and 80 others) and Home loan proofs again in IBM.

6 Only provident fund deducted in your previous company will be considered under Chap VI A. Note: If employees are submitting previous employment soft copy proofs (F-16/FFS Sheet, LIC, MF ..etc) then they should have to mandatorily declare the previous employment details in IT-Proof application (Under Prev-Employment Section). Section HRA 1. I am claiming HRA for full financial year. I will declare in IT-Proof application (IT-Proof - HRA Section) with start and end date as 01-Apr-22 till 31-Mar-23 respectively by adding single line item. What all the proofs should be uploaded while submission? Post declaring HRA in IT-Proof application, you will have to upload scanned original Rent receipt (Original for first and latest month preferably),valid rent agreement soft copy and duly filled and signed soft copy of HRA declaration Form . Note: If the annual rent amount exceeds 1,00,000 INR per Annum then employees should mandatorily report the PAN (Permanent Account Number) of Landlord by mentioning the same in Part-A of the HRA declaration Form Note: Refer PPT on IT-Proof document requirement guideline for details on proof submission for respective IT-Proof components.

7 2. I am claiming HRA and paying rent which exceeds per annum and PAN of Landlord is not available. How do I go about in uploading and submitting soft copy HRA proofs. For HRA employees should mandatorily report the PAN (Permanent Account Number) of Landlord by mentioning the same in Part-A of the HRA declaration Form . Uploading the PAN Copy is mandatory This is irrespective of the rent 3. I am claiming HRA for full year as I will be in rented accommodation for the full financial year but I have HRA proofs only till Dec-21 so how can I go about in declaring HRA and uploading soft copy proofs as I will be claiming HRA for full financial year? Online IT-Proof Submission : Since you are claiming HRA for complete financial year hence you should add line item by selecting the start date as 01-Apr-22 and end date as 31-Mar-23 in the HRA tab in IT-Proof DB. Soft copy HRA proofs: But for HRA Soft copy proofs you cannot produce the proofs for Jan/Feb/Mar-23 hence you can submit the Soft copy proofs for HRA as on Dec-21 so that IT-Team will verify and consider the soft copy proofs and if valid consider those (Till Dec-21) proofs till Mar-23.

8 Note : For HRA employees should mandatorily report the PAN (Permanent Account Number) of Landlord by mentioning the same in Part-A of the HRA declaration Form . Uploading the PAN Copy is mandatory Note : Please note employees claiming HRA for full financial year from 01-Apr-22 till 31-Mar-23 then HRA (soft copy) proofs should be submitted as on Dec-21 but declaration in IT-Proof Application should be made by mentioning the start date as 01-April-22 and end date as 31-Mar-23. 4. I have joined IBM on 5-Aug-21 but I was working in some other company from 1-Apr-22 till I join(5-Aug-21) IBM. But I have not received HRA exemption for the period I worked in other company should I be able to get the exemption for including the period I worked in other company? No. You cannot. HRA exemption can be provided only from the period you joined IBM. If not received the HRA exemption for your previous employment period then that cannot be claimed in IBM.

9 5. What is the start and end date that needs to be declared in HRA declaration section? My date of Joining IBM is 1-Jan-2022 and claiming HRA for full financial year? Since you are with IBM prior to 1-Apr-22 before the start of financial year you can add line item select the start date as 01-Apr-22 and end date as 31-Mar-23 in IT-Proof Application. But valid soft copy of HRA proofs should be uploaded as on Dec-21. 6. Can I claim HRA exemption if my Landlord is my Father/mother? Yes. You can claim provided the valid rental agreement (with lesser and lessee details) and rent receipt are soft copies are uploaded accordingly while submission along with duly filled and signed HRA Declaration form. 7. Can I claim both HRA and Housing loan exemption? Yes you can claim both HRA and Housing loan exemption in the following cases. 1) If your property is self occupied with dependents staying over there but also incurring rental expenses (by staying in a rental accommodation) and wish to claim exemption on both HRA and Home loan then additional declaration called Home loan and HRA declaration should be provided.

10 Provided both rented property and self occupied property are located at different cities. 2) If the property is wholly let out or partly let out property then you can claim for HRA and home loan exemption with necessary proofs. (Refer Income From House property section FAQ for proof details) 8. Give an example for declaring HRA with start and end dates for claiming HRA exemption for full financial year? Start date 1/04/2022(or the actual date of joining if joined post 01-Apr-22) and end date would be 31/3/2023. Note: If you are not claiming HRA till Mar-23 then end date would be the actual end date. Note: This is not applicable for employees whose Last working day falling between 04-Dec-21 and 10-Dec-21 and they should contact FFS team (Address as mentioned above) for the details on IT-Proofs. 9. How do I claim HRA exemption if the rent receipt and rental agreement is in my Father/mother name but I make the payments? You cannot claim for the HRA exemption if the rent receipts and rental agreement is in your Father/Mother name.