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    <title>Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended ............. (June/September/December/March) ...... (Tax Year)]</title>
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    <description>Form No. 138 is a quarterly statement of deduction of tax under section 397(3)(b) for salary paid to an employee under section 392 or income of a specified senior citizen under section 393(1). It requires particulars of the deductor and the person responsible for deduction, payment and challan details, annexure-wise deductee breakup, annual salary or pension computation, tax payable, relief, net tax payable, and declarations certifying correctness and completeness, together with notes on PAN, section codes, deductions, exemptions, and remittance particulars.</description>
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      <description>Form No. 138 is a quarterly statement of deduction of tax under section 397(3)(b) for salary paid to an employee under section 392 or income of a specified senior citizen under section 393(1). It requires particulars of the deductor and the person responsible for deduction, payment and challan details, annexure-wise deductee breakup, annual salary or pension computation, tax payable, relief, net tax payable, and declarations certifying correctness and completeness, together with notes on PAN, section codes, deductions, exemptions, and remittance particulars.</description>
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