Bulk filing of returns enables eligible employers to submit salaried employees' tax returns collectively under specified-city eligibility. Scheme allows collective submission of salaried employees' returns by employers under the Scheme for Bulk Filing of Returns by Salaried Employees, 2002. An Eligible Employer (including specified government DDOs and public sector companies) must meet a minimum employee threshold at a specified city and hold a TAN; an Eligible Employee must derive salary from such an employer or DDO at one specified city and hold a PAN. A designated Assessing Officer is authorised by a Chief Commissioner or Commissioner; forms are those appended to the Scheme; other terms follow statutory definitions.
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.
Bulk filing of returns enables eligible employers to submit salaried employees' tax returns collectively under specified-city eligibility.
Scheme allows collective submission of salaried employees' returns by employers under the Scheme for Bulk Filing of Returns by Salaried Employees, 2002. An Eligible Employer (including specified government DDOs and public sector companies) must meet a minimum employee threshold at a specified city and hold a TAN; an Eligible Employee must derive salary from such an employer or DDO at one specified city and hold a PAN. A designated Assessing Officer is authorised by a Chief Commissioner or Commissioner; forms are those appended to the Scheme; other terms follow statutory definitions.
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