Exemption from return filing for specified salaried individuals where tax is fully discharged by employer, subject to conditions. Exemption under section 139(1C) relieves individuals whose total income is limited to salary and savings bank interest (within specified ceilings) from filing a return, provided they reported PAN and bank interest to their employer, had tax deducted and deposited by the employer, received Form 16 detailing PAN, income and tax deducted, have no refund claim, received salary from only one employer, and had their total tax liability fully discharged by employer deduction; the exemption is inapplicable where a statutory notice for filing a return has been issued.