1.6-2 Form No. 16 with digital signature

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1.5-3 Payment through challan

12 1.5-4 Claim for refund 13 1.6 Issue a certificate for tax deducted at source to employee 13 1.6-1 How to prepare Form No. 16 13 1.6-2 Form No. 16 with digital signature 14 1.6-3 Time limit within which the certificate should be given 15 1.6-4 Issue of duplicate certificate 15 1.7 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 1.8 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 1.8-5 Disallowance of deduction in respect of salary payable to non-resident 45 Illustration 45

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HOW TO WORK OUT ESTIMATED SALARY AND QUANTUM OF TAX TO BE DEDUCTED THEREFROM

2.1 What is salary 46 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