https://www.taxtmi.com/highlights?id=69996 Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16 by the revenue authorities they are bound to accept the income/exemption/deductions and other contents therein shown in the Form No. 16 issued by the employer. Section 192 has cast duty upon the employer for deducting tax on the estimated income of employees at per the rate in force for the particular financial year and the employer has to issue Form No. 16 as per Rule 31(1)(a) - AT en-us Sat, 27 May 2023 14:01:24 +0530 Sat, 27 May 2023 14:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69996 Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16 by the revenue authorities they are bound to accept the income/exemption/deductions and other contents therein shown in the Form No. 16 issued by the employer. Section 192 has cast duty upon the employer for deducting tax on the estimated income of employees at per the rate in force for the particular financial year and the employer has to issue Form No. 16 as per Rule 31(1)(a) - AT Highlights Income Tax Sat, 27 May 2023 14:01:24 +0530 https://www.taxtmi.com/highlights?id=69996