How Can an Employee File Taxes Without a Salary Slip or Form 16 from a Sole Proprietor?

An employee is getting a salary of 23,500 in hand from the employer, who runs a sole proprietorship business. The employer pays the salary through his personal account or in cash. There are a total of 19 employees in the agency, which takes on outsourced web design work from other countries.

Tax Return Filing Procedure

Please advise on the procedure if an employee wants to file a tax return. The employee has an insurance policy, a study loan, and pays house rent, so essentially, they will not be required to pay any tax. In the first 7 months, the employee received 20,000, and later, 23,500.

Salary Slip and Form 16 Eligibility

Additionally, if the employee decides to leave the company, can the employer provide a salary slip as proof of salary without any PF deduction? Is it possible for the employer to take any necessary actions now to become eligible to issue Form 16 if needed?

Employers have to apply for a TAN with the income tax department for deducting TDS and issuing Form 16 and 16A. An employer can issue a slip without PF deduction if the employer does not have PF registration. Employers can issue a salary certificate for the relevant year, and employees can file an income tax return.

Thanks & Regards,
Manjay Kumar Sharma | Senior Consultant | E-mail: [Email Removed For Privacy Reasons] | Skype ID: manjay.sharma73 | Mobile: [Phone Number Removed For Privacy Reasons]
Malay Gauri Consultants Pvt. Ltd | Outsourcing and Consultancy URL: www.malaygauri.com | Human Resource URL: Mgcrpo | Job portal URL: www.nayeeraah.com |

Grounds for Filing a Tax Return

On what grounds will an employee file a return? This refers to their source of income because they do not have Form 16, and the employer is not registered with PF and TAN.

Regards