Furnishing of particulars of income under the head Salaries

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....der the head Salaries. (1) The assessee may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the details of the income under the head "Salarie....

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.... in lieu of salary and the value thereof in, (a) relevant columns provided in Form No. 16, if the amount of salary paid or payable to the employee is not more than one lakh and fifty thousand....