Form 12ba

Is Form 12BA is a Mandatory annexure to Form 16? What is the conseqvences for not giving the Form 12BA along with Form 16 for any previous year and what is the remedy for the same?
Replies (1)

Form 12BA is required if the employee is receiving any taxable perquisites from his employer.  the details regarding the perquisites is required to be givne in thsi form.  Even if the employee hasn't recd any perquisites from his employer then also the employer is bound to give this form as it provides a proof that the employee has not been paid any perquisites

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