For tax deducted on salaries , the employer has to issue Form 16 to the employees. The form was modified vide Notification 41/2010 dated 31.05.2010
In this form there is a reference to Form 12BB
Gross Salary Rs.
(a) Salary as per provisions contained in sec.17(1) Rs.
(b) Value of perquisites u/s 17(2) (as per Form No.12BB, wherever applicable) Rs.
(c) Profits in lieu of salary under section 17(3) (as per Form No.12BB ,wherever applicable
However there is no Form 12BB notified. It certainly is a typo error and it should read Form 12BA
Reference may also be made to Circular 8/2010 : Section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Salaries – Income-tax deduction from salaries during the financial year 2010-11
In this circular , detailed guidelines for compliance with TDS on salary are given for the FY 2010-11
Paragraph 4.6.5 of above circular clearly states that
“…..information related to nature and value of perquisite is to be provided by employer in Form No 12BA……..”
Hence deductors may treat this as type error and replace 12BB with 12BA.