Para 2 - Definitions - Scheme for Filing of Returns by Salaried Employees through Employer, 2004

Definitions. 2. In this Scheme, unless the context otherwise requires,— (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Eligible Employee" means an individual, resident in India, where— (i) his total income includes income chargeable to income-tax under the head 'Salaries'; (ii) the income from salaries before allowing deduction under section 16 of the Income-tax Act, 1961, does not exceed rupees one lakh fifty thousand; (iii) his total income does not include income chargeable to income-tax under the head 'Profits and gains of business or profession' or 'Capital gains' or, agricultural income; and (iv) he is not in receipt of any other income from which tax has been deducted at source during the previous year by any person other than the employer; (c) "Form" means a form prescribed under the Income-tax Rules, 1962; (d) all other words and expressions used herein but not defined and defined in the Act shall have the meaning respectively assigned to them in the Act.