7 Forms Salaried Employees Must Know: 12BB, 10E, 10BA, 10-IEA, 15G/15H
12BB (investment proof to employer) · 10E (arrears relief, before ITR) · 10BA (80GG rent) · 10-IEA (business-income regime opt-out) · 15G/15H (zero-TDS) · + 10F/67 for foreign income.
The 7-form cheat sheet
| Form | Who + when | Miss = ? |
|---|---|---|
| 12BB — investment/rent declaration | Every salaried employee, to employer each FY (landlord PAN if rent >₹1L) | Excess TDS on salary |
| 10E — 89(1) arrears relief | Anyone with arrears/advance, before filing ITR | Relief denied |
| 10BA — 80GG rent declaration | Renting without HRA, with ITR | ₹60k deduction lost |
| 10-IEA — opt out of new regime | Business-income filers wanting old regime, by ITR due date | Stuck in new regime |
| 15G — no TDS on interest | Under-60 with nil tax + interest within exemption; every April, per deductor | TDS cut, refund wait |
| 15H — same for 60+ | Seniors with nil tax; every April, per deductor (incl. EPF) | TDS cut, refund wait |
| 10F + 67 — foreign income | DTAA relief (10F e-filed) + foreign tax credit (67 by ITR date) | Double tax paid |
By TaxSetu Editorial Team · Last reviewed: 7 October 2026
Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in
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Frequently Asked Questions
Your yearly investment and rent declaration to your employer (HRA, 80C, landlord PAN if rent exceeds ₹1L). File it each FY or face excess salary TDS. 80GG + rent proof.
15G is for under-60 filers with nil tax; 15H is for senior citizens with nil tax. Both stop TDS on interest — file fresh every April with each bank.
The opt-out form for business-income filers who want the old regime — file by the ITR due date or you're stuck in the new regime. Salaried filers just tick the ITR option.