Non-reopening of employee tax assessments where employer pays short-deducted tax and interest under the Board's compliance circular. Assessments of employees will not be reopened or disturbed merely because employers disclosed excess salary payments or perquisites where employers have paid the short-deducted tax and interest pursuant to Board's Circular No. 685; this non-reopening treatment aims to encourage voluntary compliance by employers defaulting in tax deduction at source and is to be communicated to Assessing Officers.
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.
Non-reopening of employee tax assessments where employer pays short-deducted tax and interest under the Board's compliance circular.
Assessments of employees will not be reopened or disturbed merely because employers disclosed excess salary payments or perquisites where employers have paid the short-deducted tax and interest pursuant to Board's Circular No. 685; this non-reopening treatment aims to encourage voluntary compliance by employers defaulting in tax deduction at source and is to be communicated to Assessing Officers.
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