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Income-tax Rules, 2026 | Rule 208 of 333

Rule 208 - Declaration and evidence by specified senior citizen

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 26D

208Rule number
1001Local text characters
1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]. 208. (1) The declaration under section 402(39)(c) read with section 393(1) may be furnished by the specified senior citizen to the specified bank in Form No. 125. (2) The specified bank shall, after giving effect to the deduction allowable under Chapter VIII and the rebate allowable under section 156, compute the total income of the specified senior citizen for the relevant tax year and deduct income-tax on such total income at the rates in force. (3) Effect to the deduction allowable under Chapter VIII shall be given based on the evidence furnished by the specified senior citizen during the tax year. (4) The declaration referred to in sub-rule (1), and the evidence for claiming the Chapter VIII deduction referred to in sub-rule (3), shall be properly maintained by the specified bank and made available to the Chief Commissioner of Income-tax as and when required.

Local extract SHA-256: 6e6cc654da1e9e9839397b8c8faea0649f8a26b6acf1ba8f5b806d9462d84765. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 125

Finin2min implementation framework

Trigger and scope

Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.

Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.

Transaction application

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Authority, consent and execution

Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.

Evidence and retention checklist

Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.

Limitation, forum and remedies

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Cross-law overlays

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Finin2min Q&A

Is this page the notified Rule?

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What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Finin2min | Income-tax Rules, 2026 | Educational and professional reference. The current official law, Gazette, portal and judicial treatment control.

Source and review trail

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Official starting point
www.incometaxindia.gov.in

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