FORM NO 16AA

Basic conditions:

For an individual, resident in India, where—

(a) his total income includes income chargeable to income-tax under the head “Salaries”;

(b) the income from salaries before allowing deductions under section 16 of the Income tax Act, 1961 does not exceed rupees one lakh fifty thousand;

(c) his total income does not include income chargeable to income-tax under the head “Profits and gains of business or profession” or “Capital gains” or “Agricultural income”; and

(d) he is not in receipt of any other income from which tax has been deducted at source by any person other than the employer