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TMI BlogScheme for Filing of Return by Salaried Employees through Employer, 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Direct Taxes hereby frames the following Scheme, namely:- 1. Short title, commencement and application. - (1) This Scheme may be called the Scheme for Filing of Return 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. 2. Definitions.- In this Scheme, unless the context ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll other words and expressions used herein but not defined and denned in the Act shall have the meaning respectively assigned to them in the Act. 3. Types of return to be received.- Following types of returns shall not be furnished under this Scheme- (i) Return of income for any assessment year other than the assessment year for which he is required to furnish the return of income under sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On receipt of the certificate of tax deducted at source from the income chargeable under the head 'salaries' in Form No. 16AA from the employer, the eligible employee shall verify the information given in the said Formas correct, complete and true in accordance with the provisions of Income Tax Act, 1961 in respect of his income chargeable to income-tax for the relevant assessment year and furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of income through his employer under this Scheme, the date on which the employer has furnished the return of income of the eligible employee to the Assessing Officer shall be treated as the date of furnishing of return of income by the eligible employee and the relevant provisions of the Income-tax Act, 1961, for furnishing of income shall apply as if the return has been filed by the emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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