IT Proof Submission

Guidelines
For FY 2023 - 2024

Powered by TANQAA Payroll Private Limited

Step by step IT Proof Submission
process

1 Submit Final Declaration

How to submit final declaration in Tanqaa with illustration

2 Investment & Other Proof Submission

Guidelines with illustration for each section

3 Uploading Form 12BB

Downloading Form 12BB & Uploading scanned copy of signed Form 12BB

4 Proof upload in Tanqaa

File size, format & other guidelines for uploading proof in Tanqaa
1 Submit Final Declaration
Go to Tax Declaration page
Click the “ + “ symbol as per below illustration

Declaration already submitted Vs first time submission

If you had submitted any declaration for the year 2023-24 earlier, you would see the last
submitted declaration being displayed. You can edit the last submitted declaration and
submit it as final declaration. In case you are submitting the declaration for the first time
in the year, you will see a blank screen in which you can make entries
Final declaration for the year
Please note that this will be your final declaration for the year. On the screen, you will be
able to see “Final” for the Declaration Type field by way of a disabled dropdown as per
below illustration. In case you see “Initial” in the disabled dropdown instead of “Final,”
please report it to us by sending an email to [email protected].
2 Investment and other proof submission

Previous employment Income, PT, PF, TDS & Others

This is applicable for employees who joined after 1st April 2023.
Income after Section 10 exemption, Professsional Tax, Provident Fund & Income Tax
will be considered under Previous Employment Income
Declaration to be updated in Tanqaa under ‘Prev Empr Details’ tab

PROOF : Signed tax computation sheet from the previous employer to be submitted
Bills for Attire, Business Communication, Training & Education,
Conveyance Reimbursement, Vehicle Maintenance / Auto Allowance,
Driver Salary Reimbursement , and Helper Salary Reimbursement
(if applicable in your pay structure)

• The details of bills to be updated in Tanqaa under the tab Bill Details -> Specific Allowance /
Reimbursement
• The bill amount updated in the declaration sheet should match with the amount presented
in the bill
• Bills should pertain to current tax year only (Apr 2023 – Mar 2024) and to the period of
employment with the current organization
• Exemptions shall be provided to the maximum eligibility for the component or amount
expended whichever is lower
• In case there are any pending bills to be submitted after the proof submission cut-off
date, please declare the same in Tanqaa under ‘Pending’ tab as shown below
PROOF: For Attire Allowance - Original Bills for the use of Attire only in the name of the
employee should be submitted (other bill will not consider like – articles, metals,
jewelery and other than attire)
For Business Communication Allowance - Original Bills for the use Telephones /
Mobiles/Internet only in the name of the employee should be submitted
For Training & Education Allowance - Original bills/receipts for the Training/Course
undergone by employee relevant to (business) work duly authenticated by Employer
should be submitted
For Conveyance Reimbursement - Original bills/receipts for the travel undergone
by employee relevant to (business) work duly authenticated by Employer should be
submitted along with a log book with complete details of journey undertaken for
official purpose
For Vehicle Maintenance / Auto Allowance - Original bills/receipts for Fuel
utilized for vehicles on employee’s name and Copy of Registration certificate
(RC book) should be submitted
For Driver Salary Reimbursement – Original salary vouchers duly signed by the
Drivers employed every month to claim the reimbursement & Driver’s Driving
Licence should be submitted
For Helper Salary Reimbursement – Original salary vouchers duly signed by the
Helper employed every month should be submitted
Leave Travel Allowance Exemption (Under Section 10)

1. The leave travel should be to places within India for leave travel allowance exemption calculation.
2. Overseas travel will not be considered for exemption calculation
3. Bills from travel agents will not be considered as proof in place of original tickets
4. Own car expenses is not valid for travel
5. LTA block period Jan-2022 to Dec-2025, you can avail only 2 times in this block period

PROOF: Completed travel tickets, payment receipts

In case of train travel, original train tickets. In case of Air Travel, Original boarding pass along
with ticket copies
In case of car rental, original bills - clearly showing details of places traveled to, list of dependents
traveled and the kilometers covered. Toll plaza receipts, parking fee receipts and/or lodging bills
at places visited to be submitted as proof of travel. For exemption, 1st AC train fare for the same
travel route / distance will be considered
House Rent Allowance Exemption (Under Section 10 (13A))

1. Please submit original receipts presenting the address of the residence. Rent agreement alone is not sufficient
2. The receipt should clearly specify the amount of rent, period of stay in the current tax year, and carry the
signature of the owner of the property
3. Rent receipt pertaining to periods outside of the current employment period will not be considered for
exemption calculation.
4. Further if annual rent paid by the employee exceeds Rs. 1,00,000 (One Lakh) per annum (monthly rent
of more than Rs.8,333), as per Notification No.30/2017, dated 29th April, 2017, it is mandatory for the
employee to report Name, Address and PAN of the landlord/landlords to the Employer.

PROOF: Rent receipts for the period of rented accommodation specified in the declaration
Housing loan – Loss on House Property (Under Section 24)
1. Only the interest paid from Apr 2023 to Mar 2024 will be considered for exemption calculation
2. Tax benefits not allowed when the building is under construction will be allowed only after the property
is occupied. Possession letter issued by the builder needs to be submitted in case of doubts
3. Pre-EMI interest (EMI paid before occupation of the house), if any, is deductible in 5 equal installments from the year
when the construction is completed / property is acquired. The relevant proof and the calculations to be attached
4. In case of loan jointly availed, the employee should declare only the amount paid by him/her in the declaration. In
case you wish to claim the 100% tax exemption for the loan repayment, please submit a letter/declaration signed by
co-borrowers
5. If the own premises is left vacant, a notional rental income – calculated as per guidelines issued by the income tax
department -- has to be declared
6. The employee should submit a declaration on availing both HRA exemption and Housing Loan Interest benefit stating
that the property is owned by him/her is not let out and he derives no income from the property
7. Loan taken for land is not exempted as per Income Tax rules

PROOF: Provisional certificate issued by the housing finance company/bank, clearly indicating the address
of the property for which the loan has been taken
Home loan interest (Under Section 80EEA)

1. The interest under this section is applicable if the below points are satisfied.
• Loan sanctioned date should be between 01-Apr-2022 and 31-Mar-2023
• Cost of the Home should not exceed Rs. 45,00,000/-
• Sanctioned Home loan should not exceed Rs. 45,00,000/-
• The member should not own any other residential property on loan sanction date.

2. The first time Home buyers are provided an additional Rs 1,50,000 (One Lakh Fifty Thousand) Self Occupied
property apart from the existing exemption of Rs.2,00,000(Two Lakh)

PROOF: Provisional certificate issued by the housing finance company/bank, clearly indicating the address
of the property for which the loan has been taken
Home loan sanction letter from bank with loan sanction date and value
Deduction in respect of purchase of electric vehicle (U/S 80EEB)

1. Exemption under this section is applicable from April 2020

2. The exemption cannot exceed Rs. 1,50,000/- per annum
3. The loan has to be sanctioned between the 1st April, 2019 and ending on the 31st March, 2023
4. The exemption is allowed on interest paid for the financial year

PROOF: Provisional certificate issued by the bank, clearly indicating the interest, Interest paid for the period,
Loan sanctioned date.
Invoice and RC copy of the vehicle.
Investments (Under Section 80C)

The list of various investments allowed under this section are as follows.
• LIC Premium - The premium amount should pertain to Apr 2023 – Mar 2024
• Public Provident Fund – The deposit can be in the name of self, Spouse or Children
• Fixed Deposits - The term deposit should be for a min period of 5 yrs to be eligible for tax exemption
• ULIP / ELSS - The deposit amount should pertain to Apr 2023 – Mar 2024
• Sukanya Samridhi Scheme – Amount paid on behalf of a girl child
• Childrens Education Fee – Development fee, Donation, Overseas education, Admission, Transport,
Hostel, Mess charges are not allowed.
• Housing Loan Principal Repayment

PROOF: Receipt of premium paid for the year, PPF Receipt/passbook, FD Certificate in the name of Self, spouse,
& Children,.Deposit statements, SSY Receipt/passbook, School fee paid receipt, Home loan certificate

NOTE: For PPF, SSY, Childrens Education Fee, ULIP, ELSS, amount to be paid after cut-off is not allowed and
also new investment declaration cannot be considered
Maintenance Expenditure for a Disabled Dependant (U/S 80DD)
1. Exemption of Rs. 75,000 for dependent persons with disability and Rs. 1,25,000 with severe disability
2. Maintenance, including medical treatment expense of a dependent can be claimed
3. Where the condition of disability requires reassessment, a fresh certificate is to be obtained to continue
claiming the deduction

PROOF : For Autism, Cerebral Palsy, Multiple Disability - Form No 10-IA

Self declaration of amount spent in the financial year

Self Disability Claim (Under Section 80U)

1. Exemption of Rs. 75,000 for disability and Rs. 1,25,000 with severe disability
2. Where the condition of disability requires reassessment, a fresh certificate is to be obtained to continue
claiming the deduction

PROOF : For Autism, Cerebral Palsy, Multiple Disability - Form No 10-IA

Self declaration of amount spent in the financial year
Expenses Incurred for Treatment of Specified Disease (U/S 80DDB)

1. Exemption of Very Senior Citizen and Senior Citizen - Rs.1,00,000 and Others - Rs 40,000 respectively
2. Where the condition of disability requires reassessment, a fresh certificate is to be obtained for exemption

PROOF: Certificate / Prescription from a Specialist (with post graduate degree recongnised by Medical Council
of India) in treatment of concerned disease

NOTE: Certificate should have the following details, Name and age of patient, Name of the disease or ailment,
Name, address, registration number and qualification of the specialist, If the treatment is in Govt.
hospital, name and address of the hospital

LIST Of SPECIFIED DISEASES : a. Disease that are Neurological in nature

1. Dementia 2. Dystonia musculorum deformans 3. Motor neuron disease
4. Ataxia 5. Chorea 6. Hemiballismus 7. Aphasia & 8. Parkinsons disease.
b. Chronic Renal Failure
c. Malignant Cancers
d. Hematological Disorders such as
1. Thalassemia 2. Hemophilia
e. Full Blown Acquired Immuno Deficiency Syndrome (AIDS)
Medical Insurance (Under Section 80D)

1. The premium amount should pertain to Apr 2023 – Mar 2024

2. Maximum amount allowed for deduction to Employee, Spouse & Children – Rs 25,000. If any person is
above 60 years (senior citizens), limit is increased to Rs.50,000
3. Maximum amount allowed for deduction to Parents - Rs 25,000. If any person is above 60 years
(senior citizens), limit is increased to Rs.50,000/-
4. In case of parents above 80 years (very senior citizens) and no medical insurance taken for them, medical
expenses up to Rs. 50,000 is exempted. Age proof of the parent(s) to be submitted for availing this
benefit. However, this amount shall not exceed overall limit applicable for exemptions u/s 80D
5. Apart from the above insurance premiums, preventive health check-up expense up to Rs.5,000/- shall
be allowed for tax exemption. However, this amount shall not exceed overall limit applicable for
exemptions u/s 80D

PROOF : Copies of the insurance policy with details of the insured persons and the receipt of premium
paid for the year
National Pension Scheme (Under Section 80CCD)

1. Deduction given under this section 80CCD towards the investments in "National Pension System" (NPS) Scheme
as notified by the government.
2. If any investments made by the employees in the said scheme is considered for deduction under two
sub-sections of this section
a. Section 80CCD(1)
Deduction under this sub-section cannot exceed 10% of the annual Basic Salary and Dearness Allowance
(If applicable) paid/payable to you in this financial year.
Sum of deductions under the sections [ 80C + 80CCC + 80CCD(1) ] cannot exceed Rs.1,50,000

b. Section 80CCD(1b)
Maximum deduction under this sub-section is Rs.50,000. It is not restricted to any % of salary.
This deduction is over and above the deduction of Rs.1,50,000 given under the sections
[ 80C + 80CCC + 80CCD(1) ]

PROOF: Receipt of payment made towards National Pension Scheme during this financial year
Interest on Education Loan (Under Section 80E)
1. The loan should have been availed by the employee/ employee’s children for pursuing higher education
2. Only the interest paid for the first 8 years of repayment will be considered
3. There is no limit on the amount of interest that can be considered for exemption

PROOF : Certificate from the bank / financial institution specifying that the loan is an educational loan
and the amount of interest paid on the loan is for the current year (Apr 2023– Mar 2024)

Donations (Under Section 80G)

1. Donations made to funds (Prime Minister Relief Fund) which are notified by the income tax department
u/s 80G
2. Donations paid to the charitable trusts cannot be authorised by the employer. You may claim exemption
u/s 80G while filing your income tax return

PROOF : Certificate / copy of the receipt issued by the charitable trust/ institution with exemption details
3 Uploading Form 12BB in Tanqaa
Steps to upload signed Form 12BB in Tanqaa
1. After completion of updating actual value as per proof, download the final declaration sheet (Form 12BB)
2. Print and sign the hard copies
3. Scan and upload the signed hard copies in Tanqaa
4 Proof upload in Tanqaa
Important points to be considered while uploading proof in Tanqaa
1. Uploads shall be done only after final declaration is submitted
2. In this tab, Declaration Sheet (declaration sheet along with Form 12BB) to be uploaded.
3. Other proof related documents to be created as a Zip file and uploaded
4. Only one zip file shall be created and inside the zip only PDF files are allowed
5. Folder should not be created in the zip file
6. To upload a different zip file, uploaded PDF file(s) shall be removed and a new zip file can be
uploaded with PDF files.
7. For this zip file cannot be removed directly, need to first delete all the PDF file(s) from the Uploaded
Files list
8. PDF files uploaded shall be removed, if not required, by selecting the Delete check box after each file
9. PDF uploaded shall be viewed by clicking the file icon under Download option against each file
10. File Size
Process flow - IT Proof Submission
Step by step process flow in brief

1 Final Declaration

Declaration type should be “Final” for

this IT proof submission
Verification / Updating Entries 2
Verify entries provided earlier / update
or create entries as per proof
3 Upload of proof in Tanqaa

Upload of proof along with Form 12BB

in Tanqaa as per the prescribed format
Final Submission 4
Final submission after upload of proof
in Tanqaa
THANK YOU