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Tds-salary

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22 December 2011 Whether it is required to collect evidences of employees declaration by employer regrding investment,HRA,etc while deducting TDS on Salaries based on CIT v/s Larsen & Turbo case decided by Supreme court in Feb-11
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
22 December 2011 Not Required but still in most of the companies it is maintained and employers are asked to attach the evidence along with declaration.

"The Supreme Court held that an employer is under no obligation to collect and examine the supporting evidence to a declaration submitted by an employee to the effect that he has actually utilized the amounts for the specified purposes in deciding the liability to TDS u/s. 192. This was decided by SC in the case of ITI Limited 221 CTR 619. Same was also confirmed in the case of CIT v Larsen & Toubro 181 Taxmann 71."
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