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Para 3 - Types of returns to be received - Scheme for Filing of Returns by Salaried Employees through Employer, 2004Extract Types of returns to be received. 3. Following types of returns shall not be furnished under this Scheme— (i) return of income for any assessment year other than the assessment year for which he is required to furnish the return of income under sub-section (1) of section 139 during the current financial year; (ii) return of income where no PAN or incorrect PAN of the employee has been quoted; (iii) return of income under section 153A of the Income-tax Act; (iv) return of an employee having more than one employer during the previous year for which the return is being furnished; and (v) return of employee who is not in receipt of his salary from the employer as on the last day of the previous year, for which the return is being furnished.
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