(1) Every employer shall deduct tax from the salary of his employees liable to tax and deposit the same with the Government.
(2) Every employer shall, within three months from the expiry of each financial year, furnish to the Assessing Authority a return containing the names, designation, salary paid, amount of tax deducted and deposited and such other particulars as may be prescribed.
(2) Every employer shall, within three months from the expiry of each financial year, furnish to the Assessing Authority a return containing the names, designation, salary paid, amount of tax deducted and deposited and such other particulars as may be prescribed.
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India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.