Bulk filing eligibility for salaried employees limited to those without business income; specified return categories excluded. The Scheme for Bulk Filing of Returns by Salaried Employees, 2002 is limited to employees whose total income excludes income under Profits and gains of business or profession, and requires that the return filed corresponds to the assessment year for which filing is required under section 139(1) and that the employee received salary from the eligible employer on the last day of the relevant previous year. The Scheme specifically excludes returns for other assessment years, returns with no or incorrect PAN, returns under block assessment provisions, returns of employees with more than one employer, and revised returns filed under section 139(5), though revised returns may be furnished before the Assessing Officer.
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 eligibility for salaried employees limited to those without business income; specified return categories excluded.
The Scheme for Bulk Filing of Returns by Salaried Employees, 2002 is limited to employees whose total income excludes income under Profits and gains of business or profession, and requires that the return filed corresponds to the assessment year for which filing is required under section 139(1) and that the employee received salary from the eligible employer on the last day of the relevant previous year. The Scheme specifically excludes returns for other assessment years, returns with no or incorrect PAN, returns under block assessment provisions, returns of employees with more than one employer, and revised returns filed under section 139(5), though revised returns may be furnished before the Assessing Officer.
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