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Section-139(1A) : Provision for Filing of Income Tax Return through Employer

An individual employee, resident in India has the option to furnish his return of income to his employer as specified under the scheme prescribed in this behalf. The scheme provides for the following conditions to be fulfilled by employee for filing of return through employer

  1. His total income includes income chargeable to income-tax under the head ‘Salaries’;
  2. the income from salaries before allowing deduction under section 16 of the Income-tax Act, 1961, does not exceed ‘. Two lac (For both Male & Female).;
  3. his total income does not include income chargeable to income-tax under the head ‘Profits & gains of business or profession’ or ‘capital gains’ or ‘agricultural income’; and
  4. he is not in receipt of any other income from which tax has been deducted at source during the previous year by any person other than the employer;

Such employer shall furnish all such returns of income received by him on or before due date, in the prescribed form & manner as specified under the scheme and an employee filing a return income to his employer shall be deemed to have filed his return of income. 

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