TMI BlogEmployee claiming that salary is not chargeable to tax and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1)X X X X Extracts X X X X X X X X Extracts X X X X ..... x and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1) Under the provisions of section 192, any person responsible for paying any income chargeable under the head "Salaries" is required at the time of payment to deduct income-tax from the amount payable. In any case where an employee claims that his salary is not chargeable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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