Tds-192
Querist : Anonymous
or just self declaration furnished by employee is enough proof for employer?
please give ref of case law or CBDT circular in this regards (if any.
"8. DDOS TO SATISFY THEMSELVES ABOUT THE GENUINENESS OF CLAIM:
The Drawing and Disbursing Officers should satisfy themselves about the actual deposits/ subscriptions / payments made by the employees, by calling for such particulars/ information as they deem necessary before allowing the aforesaid deductions. In case the DDO is not satisfied about the genuineness of the employee's claim regarding any deposit/
subscription/ payment made by the employee, he should not allow the same, and the employee would be free to claim the deduction/ rebate on such amount by filing his return of income and furnishing the necessary proof etc., therewith, to the satisfaction of the Assessing Officer."
Self declaration is not sufficient. At the end of the year, evidence needs to produced.
Querist : Anonymous
Querist : Anonymous
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