form 12 BA is the statement which shows the particulars of perqusities , other fringe benefits , amenities and prfit in lieu of salary given by employer
1Q) Is it necessary to submit Form 12BA with Form 16 even if you are not getting perquisites or other fringe benefits
ans ) no its not necessary to submit form 12BA ..... ( any ways from 16 is also not necessary to be submitted along with your returns )
2Q) Does the company has to certify that the valu of all perquisites and other fringe benefits is NIL
ans) no, the employer is not under statutory liablity to issue form 12ba
note : this is true to my understanding , you may please correct if my undersatanding is worng