https://www.taxtmi.com/circulars?id=5143 Pension payments are treated as salary under the Income-tax Act, and when tax is deducted at source from pensions the deductor is required to issue the tax deduction certificate in Form No. 16. This obligation does not depend on an employer-employee relationship and Form No. 16 cannot be denied merely because the deductor is unaware of the payee's other income. en-us Tue, 13 Jan 1998 00:00:00 +0530 Sat, 09 Aug 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5143 Pension payments are treated as salary under the Income-tax Act, and when tax is deducted at source from pensions the deductor is required to issue the tax deduction certificate in Form No. 16. This obligation does not depend on an employer-employee relationship and Form No. 16 cannot be denied merely because the deductor is unaware of the payee's other income. Circulars Income Tax Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5143