Employer-facilitated return filing requires employee consent, signed verified return with PAN verification, and specified refund routing. An eligible employee must consent in writing to employer-facilitated filing, submit a signed and verified return with required enclosures and a PAN copy, and for refunds either consent to employer delivery or provide bank details and a mandate so the Assessing Officer may credit refunds only by the specified employer-delivery or electronic direct credit methods.
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Provisions expressly mentioned in the judgment/order text.
Employer-facilitated return filing requires employee consent, signed verified return with PAN verification, and specified refund routing.
An eligible employee must consent in writing to employer-facilitated filing, submit a signed and verified return with required enclosures and a PAN copy, and for refunds either consent to employer delivery or provide bank details and a mandate so the Assessing Officer may credit refunds only by the specified employer-delivery or electronic direct credit methods.
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