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    <title>Scheme for Filing of Return by Salaried Employees through Employer, 2004</title>
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    <description>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&#039;s filing is treated as the date of furnishing the return by the employee.</description>
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