Return filing through employer permitted, with employer's submission treated as the employee's filing under tax law. The notification creates an optional Scheme permitting qualifying salaried resident individuals to have their returns filed by their employer: the employee verifies and signs Form No. 16AA and submits it to the employer by the due date; the employer files the return in Form No. 16AA with the Assessing Officer, obtains and distributes acknowledgements, and must file by the prescribed due date; the date of the employer's filing is treated as the date of furnishing the return by the employee.
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.
Return filing through employer permitted, with employer's submission treated as the employee's filing under tax law.
The notification creates an optional Scheme permitting qualifying salaried resident individuals to have their returns filed by their employer: the employee verifies and signs Form No. 16AA and submits it to the employer by the due date; the employer files the return in Form No. 16AA with the Assessing Officer, obtains and distributes acknowledgements, and must file by the prescribed due date; the date of the employer's filing is treated as the date of furnishing the return by the employee.
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