Stub article on Form 12BA. A full encyclopedic entry is pending.
Updated 3 August 2026
What this article will cover
A full salary-calculator article on Form 12BA will cover the statement of perquisites and profits in lieu of salary that an employer issues alongside Form 16, the Section 17(2) valuation rules it reports, the concessional valuation of government accommodation at the licence fee and of an official car under Rule 3, and how an error in it flows into the taxable salary.