https://www.taxtmi.com/article/detailed?id=6168 The proposed insertion of sub-section (2D) to section 192 mandates that the person paying salaries must obtain from the employee evidence, proof or particulars of prescribed claims (including set-off of loss) in prescribed form and manner for estimating the employee's income or computing tax deductible at source; the author recommends a reciprocal statutory duty on the employee to furnish timely verified submissions and rules enabling payers to disregard unsupported claims. en-us Mon, 23 Mar 2015 08:05:21 +0530 Mon, 23 Mar 2015 08:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6168 The proposed insertion of sub-section (2D) to section 192 mandates that the person paying salaries must obtain from the employee evidence, proof or particulars of prescribed claims (including set-off of loss) in prescribed form and manner for estimating the employee's income or computing tax deductible at source; the author recommends a reciprocal statutory duty on the employee to furnish timely verified submissions and rules enabling payers to disregard unsupported claims. Articles Income Tax Mon, 23 Mar 2015 08:05:21 +0530 https://www.taxtmi.com/article/detailed?id=6168