Employee claiming that salary is not chargeable to tax and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax withholding on salaries: employers must obtain an authorised employee certificate before applying no or lower deduction. Employers must deduct income-tax at source on salary payments; if an employee claims non-taxability or seeks lower withholding, the employer must require an authorised certificate from the income-tax officer permitting no or lower deduction. Without such a certificate the employer must deduct tax at normal rates.
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.
Tax withholding on salaries: employers must obtain an authorised employee certificate before applying no or lower deduction.
Employers must deduct income-tax at source on salary payments; if an employee claims non-taxability or seeks lower withholding, the employer must require an authorised certificate from the income-tax officer permitting no or lower deduction. Without such a certificate the employer must deduct tax at normal rates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.