Action Points

Certificate under Section 203 of the Income-tax Act, 1961 for tax deducted at source from income chargeable under the head "Salaries"

1. This certificate should be obtained even from an employer whose service the assessee has left. It should preferably be obtained even where no tax has been deducted at source from the assessee's salary.
2. The certificate should be filed (in original) along with the return of income for the relevant year.
3. The certificate can be issued by the employer on his letterhead or on ordinary paper.
4. The certificate is to be issued within one month from the close of the financial year,
   i.e., by April 30 each year.