I have few queries around Form12B.
1. Column 6 "Total amount of salary excluding amounts required to be shown in columns 7 and 8" is the amount after Section 10 exemption?
2. Column 8 "Value of perquisites and amount of accretion to employee's provident fund account". Say I have both PF (e.g. 30000) + VPF (e.g 70000) contribution. Does this column needs to be filled with total PF contribution i.e. 100000? or only 30000?
3. Column 14 "Employer's contribution to recognize provident fund in excess of 10% of the employee's salary". Here is 10% is 10% of Column 6 value in form 12B?
4. Column 15 "Interest credited to the assessee's account in recognised provident fund in excess of the rate fixed by the Central Government" How to check and will UAN passbook will have the details?
Thanks.
CAclubindia
