Para 1 - Short title, commencement and application - Scheme for Filing of Returns by Salaried Employees through Employer, 2004

Scheme for filing of returns by salaried employees through employer, 2004 Notification No. SO 51(E), dated 12-1-2004 In exercise of the powers conferred by sub-section (1A) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby frames the following Scheme, namely :— Short title, commencement and application. 1. (1) This Scheme may be called the Scheme for Filing of Returns by Salaried Employees through Employer, 2004. (2) It shall come into force from the 1st day of April, 2004. (3) It shall be applicable to all eligible employees.