Form 12C was a tax declaration form previously used in India, where employees provided details of their income from sources other than salary to their employer for tax deduction at source (TDS) calculation. This form helped organizations in industries like manufacturing, retail, logistics, and facility management to accurately compute taxable income and ensure compliance with income tax regulations.

However, Form 12C has been discontinued, and employees now report additional income directly in their Income Tax Return (ITR) filings. Businesses managing contract workers, gig employees, and blue-collar workforce must ensure they follow updated tax compliance guidelines to avoid discrepancies in payroll processing. Companies leverage HRMS platforms and payroll automation tools to streamline tax declarations, maintain compliance, and enhance employee financial transparency.