TMI BlogAmendment of section 139X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (1), the following sub-section shall be inserted, namely:- '(1A) Without prejudice to the provisions of sub-section (1), any person, being an individual who is in receipt of income chargeable under the head "Salaries" may, at his option, furnish a return of his income for any previous year to his employer, in accordance with such scheme as may be specified by the Board in this behalf, by not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ews agency referred to in clause (225) of section 10; (c) association or institution referred to in clause (23A) of section 10; (d) institution referred to in clause (23B) of section 10; (e) fund or institution referred to in sub-clause (iv) or trust or institution referred to in sub-clause (v) or any university or other educational institution referred to in sub-clause (vi) or any hospital or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act shall, so far as may be, apply as if it were a return required to be furnished under sub-section (1)."; (d) in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:- "Provided that where the return is not accompanied by proof of the tax, if any, claimed to have been deducted at sourc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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