Para 5 - Date of furnishing of return - Scheme for Filing of Returns by Salaried Employees through Employer, 2004

Date of furnishing of return. 5. For an eligible employee who opts to furnish the return of income through his employer under this Scheme, the date on which the employer has furnished the return of income of the eligible employee to the Assessing Officer shall be treated as the date of furnishing of return of income by the eligible employee and the relevant provisions of the Income-tax Act, 1961, for furnishing of income shall apply as if the return has been filed by the employee.