Employer has to rely on employees, if he wants to employ people and run the business - this is equally applicable for TDS matters- employer can rely on declarations of employees about reimbursements.

Employer has to rely on employees, if he wants to employ people and run the business - this is equally applicable for TDS matters- employer can rely on declarations of employees about reimbursements. https://www.taxtmi.com/article/detailed?id=495 The Supreme Court held that the exemption under Section 10(5) benefits the individual employee and there is no CBDT circular or statutory rule requiring an employer under Section 192 to collect or examine documentary proof of employees' claims; employers may therefore rely on employee declarations for TDS purposes, and if surplus reimbursement constitutes income it is for the employee to disclose and be assessed. en-us Sat, 19 Sep 2009 00:00:00 +0530 Tue, 04 Jan 2011 12:34:16 +0530 TaxTMI RSS Generator Employer has to rely on employees, if he wants to employ people and run the business - this is equally applicable for TDS matters- employer can rely on declarations of employees about reimbursements. https://www.taxtmi.com/article/detailed?id=495 The Supreme Court held that the exemption under Section 10(5) benefits the individual employee and there is no CBDT circular or statutory rule requiring an employer under Section 192 to collect or examine documentary proof of employees' claims; employers may therefore rely on employee declarations for TDS purposes, and if surplus reimbursement constitutes income it is for the employee to disclose and be assessed. Articles Income Tax Sat, 19 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=495