Perk details must with I-T returns

The revenue department is proposing to amend income tax rules relating to perks making it compulsory for employees with annual incomes over Rs 1.5 lakh to file Form 12BA along with their income tax returns.
Form 12BA contains details of valuation of perks and a copy of this is to be given to the employee by the employer for attaching with the former’s return.
If the employee’s salary is less than Rs 1.5 lakh then details of the perks given to him are to be included in the Form 16. The department is also proposing to amend I-T rules 30 and 31 to facilitate payment of tax on perks by employers on behalf of employees.