Form 12B is a document used to provide details of salary received from a previous employer when joining a new organization during the same financial year. It is an important form for the purpose of income tax calculation and filing.
Form 12B includes information such as salary earned, allowances, perquisites, deductions, and taxes paid by the employee with the previous employer.
According to Rule 26A, an individual who joins a new organization or corporation in the middle of the year must submit Form 12B, an income tax form.
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