Income-tax (5th Amendment) Rules, 2004

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....se of an individual, resident in India , where- a) his total income includes income chargeable to income-tax under the head 'Salaries'; b) the income from salaries before allowing deductions under section 16 of the Income-tax Act, 1961 does not exceed rupees one lakh fifty thousand; c) his total income does not include income chargeable to income-tax under the head 'Profits and gains of business or profession' or 'Capital gains' or agricultural income; and d) he is not in receipt of any other income from which tax has been deducted at source by any person other than the employer; the assessee shall also have the option of filing return in Form No. 16AA."; (ii) in rule 31, in sub-rule (1), in clause (a), the....

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....Name and designation of the Employee .................................................. .................................................. ................................................. ................................................. PAN/GIR No. TAN PAN/GIR NO. TDS Circle where annual Return/statement u/s 206 is to be filled Period Assessment year.......... FROM TO DETAILS OF SALARY PAID AND ANY OTHER INCOME AND TAX DEDUCTED 1. Gross salary (a) Salary as per provisions contained in section ₹ 17(1) (b) Value of perquisites under section 17(2) (as per Form no. 12BA, wherever applicable) (c) Profits in lieu of salary under section 17(3) (as per Form No. 12BA, wherever applicable) (d) Total Rs........... R....

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..... Rs. 812 II (a) under section 88B 813 (b) under section 88C 814 14. Aggregate of tax rebates at 13 above [1(g)+11(a)+11(b)] 820 15. Tax payable on total income (12-14) and surcharge thereon 832 16 Less' Relief under section 69(attach details) 837 17. Balance Tax payabfe( 15-16) 841 18. less: (a) tax deducted at source under section 192(1) (b) Tax paid by the employer on behalf of the employee under section 192(1A) on perquisites under section 17(2) 873 19 Tax payable/refundable (17-18) 891 DETAILS OF TAX DEDUCTED AND DEPOSITED INTO CENTRAL GOVERNMENT ACCOUNT AMOUNT DATE OF PAYMENT NAME OF BANK AND BRANCH WHERE TAX DEPOSITED I ________________son of Shri_____________________ working in the c....