Exemption from return filing for salaried individuals where salary-only income and prescribed conditions, including TDS, are met. The amendment creates a limited exemption from furnishing a return of income where the previous year's receipts consist only of salary or salary plus specified exempt incomes, provided conditions are met: the employee was not a director or beneficial owner of substantial voting shares in the employer, salary exclusive of non-monetary benefits does not exceed a statutory cap, aggregate exempt income stays within a prescribed ceiling, and tax has been deducted at source under the provision for tax deduction from salary; salary retains its statutory definition.