108. Information regarding payment of salary.-



108.  Information  regarding  payment  of  salary.- 

Every  person  responsible  for making  any  payment  constituting  income  classifiable  under  the  head "Salaries" not being payment made by the Government, and the prescribed officer  in  cases  where  such  payments  are  made  by  the  Government,  shall, before  the  first  day  of  September  each  year,  furnish  to  the  Deputy Commissioner  of  Taxes,  a  statement  prepared  in  the  prescribed  form  and verified  in  the  prescribed  manner  so  as  to  give  the  following  information, namely :-

(a) the name and address of every person to whom such payment has been  made,  or  was  due,  during  the  preceding  financial  year  if  the payment exceeds such amount as may be prescribed;

(b) the amount of payment so made, or due;
(c) the amount deducted as tax from such payment; and
(d) such other particulars as may be prescribed:

Provided that the Deputy Commissioner of Taxes may extend the date for the delivery of the statement.


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