Exemption from filing returns for certain salaried individuals where tax is fully discharged by employer withholding. Exemption from furnishing a return applies to individuals with only Salaries and limited Interest from Savings where the individual has reported PAN to the employer, declared the interest income, obtained Form 16 showing income and tax deducted, had the employer deduct and deposit the total tax liability by way of tax deducted at source, has no refund claim, and received salary from only one employer; the exemption is not available where a statutory notice for filing a return has been issued and takes effect from publication in the Official Gazette.