Return-filing scheme for salaried employees excludes returns with incorrect PAN, multiple employers, search assessments, or unpaid salary. The Scheme for Filing of Returns by Salaried Employees excludes certain return types: returns for assessment years other than the current filing year; returns with no or incorrect Permanent Account Number; returns filed under search-related assessment provisions; returns of employees with more than one employer during the previous year; and returns of employees not receiving salary from the employer on the last day of the previous year.
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.
Return-filing scheme for salaried employees excludes returns with incorrect PAN, multiple employers, search assessments, or unpaid salary.
The Scheme for Filing of Returns by Salaried Employees excludes certain return types: returns for assessment years other than the current filing year; returns with no or incorrect Permanent Account Number; returns filed under search-related assessment provisions; returns of employees with more than one employer during the previous year; and returns of employees not receiving salary from the employer on the last day of the previous year.
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