Option to file Return with Employer (Section 139 (1A))

CBDT may specify scheme in which

Employee may file return with employer (rather than Income tax Department)

And

Such employer shall file all returns of income of various employees as may be received by him

CBDT shall prescribe form and manner in which this return to be filed (like Floppy/CD etc)

Note:-

This option is applicable only to Individuals who are having Income from Salaries and not other types of Incomes