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Inquiry about form 16a and b

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(Querist)
11 October 2019 I would like to know that if the employees salary doesn't cross the tax slab then it's mandatory to show his/her salary details in 24q return and issue form 16 part a and b or it's optional.
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Soumitra Basu

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Soumitra Basu (Expert)
12 October 2019 Optional. since there is no obligation to handover form no. 16 to the employer from whose salary tds has not been deducted.

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