Employee claiming that salary is not chargeable to tax and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1)

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....-1974 Circular<br>Income Tax<br>Circular no 147 Dated 28/10/1974 Deduction of Tax At source Section 192 - Salary Employee claiming that salary is not chargeable to tax and no income-tax should be ....

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....come-tax should be deducted at source from the salary receivable by him, the employer should require the employee to obtain from the concerned Income-tax Officer a certificate under section 197(1) aut....