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of <h1>Board's Circular No. 686: No Reopening Assessments for Employees Abroad Due to Employer Tax Deduction Failures.</h1> Board's Circular No. 686, dated 12-8-1994, addresses concerns regarding the non-initiation of proceedings for reopening assessments of employees whose employers failed to deduct tax at source on salaries and allowances paid abroad. Referring to Circular No. 685, dated 20-6-1994, the Board clarifies that the intention is to promote voluntary compliance by employers. Consequently, assessments for employees will not be reopened due to excess salary payments disclosed by employers. This directive is to be communicated to all Assessing Officers to ensure compliance with the Board's decision.
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