CONTENTS PAGE
1.6
1.5-3
Payment through challan
12
1.5-4
Claim for refund
13
Issue a certificate for tax deducted at source to employee
13
1.6-2
Form No. 16 with digital signature
14
1.6-3
Time limit within which the certificate should be given
15
Issue of duplicate certificate
15
1.6-4 1.7
1.8
13
How to prepare Form No. 16
1.6-1
Statement or return of tax deduction to Government
15
1.7-1
Return of tax deduction from contribution paid by the trustees of an approved superannuation fund
15
1.7-2
Annual filing of return
15
1.7-3
Quarterly return
15
1.7-4
By whom return is to be filed
24
Consequences of failure to deduct or pay tax, furnish return, etc.
26
1.8-1
Failure to deduct and/or pay tax
26
1.8-2
Failure to comply with provision of section 203A regarding tax-deduction account number
39
1.8-3
Failure to issue certificate, or submit return, statement, etc.
39
1.8-4
Disallowance of deduction in respect of salary payable to resident
44
Disallowance of deduction in respect of salary payable to non-resident
45
Illustration
45
1.8-5
2 HOW TO WORK OUT ESTIMATED SALARY AND QUANTUM OF TAX TO BE DEDUCTED THEREFROM 2.1
46
What is salary 2.1-1
Employer-employee relationship, a pre-requisite
46
2.1-2
Salary and wages are not conceptually different
49
2.1-3
Salary to former/present/prospective employee
49
2.1-4
Salary income must be real and not fictitious
49
2.1-5
When salary is forgone
50
2.1-6
Salary paid tax-free
50
I-14
