Part B of Form 16 is an annexure to Part A and it contains your income and deductions in detail.
If you change your job in one financial year(in case of re-employment), then it is for you to decide if you would want Part B of the Form from both the employers or from the last employer.
Some of the components of Part B notified newly for the FY 2019-20 are:
a. Detailed breakup of salary
b. Detailed breakup of exempted allowances under section 10
c. Deductions allowed under the income tax act (under chapter VIA). Specific fields are notified for deductions mentioned below:
- Deduction for life insurance premium paid, contribution to PPF, etc., under section 80C
- Deduction for contribution to pension funds under section 80CCC
- Deduction for employee’s contribution to a pension scheme under section 80CCD(1)
- Deduction for taxpayer’s self contribution to a notified pension scheme under section 80CCD(1B)
- Deduction for employer’s contribution to a pension scheme under section 80CCD(2)
- Deduction for health insurance premium paid under section 80D
- Deduction for interest paid on loan taken for higher education under section 80E
- Deduction for donations made under section 80G
- Deduction for interest income on savings account under section 80TTA
d. Relief under section 89