Statement Showing Particulars Of Perquisites, Other Fringe Benefits Or Amenities And Profits In Lieu Of Salary With Value Thereof

FORM 12BA gives details of perquisites given by the employer to employee.

Form 12BA is a statement showing particulars of perquisites,other fringe benefits or amenities and profit in lieu of salary with value. it comes under the section 26(2)(B).

FORM NO. 12BA, if the amount of salary paid or payable to the employee is more than 1,80,000, which shall accompany the return of income of employee.

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