Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Salary particulars and TDS reporting must be furnished in prescribed forms for employee income documentation. Particulars relating to income under the head Salaries may be furnished by an assessee to the person responsible for making payment under section 192(1), including details of salary from other employer or employers and tax deducted at source from such salary, in Form No. 12B. The person responsible for payment of salary must furnish the employee a statement containing correct and complete particulars of perquisites or profits in lieu of salary and their value, using Form No. 16 or Form No. 12BA according to the amount of salary paid or payable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Salary particulars and TDS reporting must be furnished in prescribed forms for employee income documentation.
Particulars relating to income under the head Salaries may be furnished by an assessee to the person responsible for making payment under section 192(1), including details of salary from other employer or employers and tax deducted at source from such salary, in Form No. 12B. The person responsible for payment of salary must furnish the employee a statement containing correct and complete particulars of perquisites or profits in lieu of salary and their value, using Form No. 16 or Form No. 12BA according to the amount of salary paid or payable.
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