[writetorangs]

All,

As per the latest Supreme Court judgement, "The beneficiary of exemption under Section 10(5) (of the Income Tax Act) is an individual employee. There is no circular of Central Board of Direct Taxes (CBDT) requiring the employer under Section 192 to collect and examine the supporting evidence to the declaration to be submitted by an employee(s)."

Companies have not implement this so far & are continuing with the practice of collecting supporting documents & tickets. They are also deducting Income tax for not providing proof.

As per RTI act and relevant rules, how do we ensure that this judgement is implemented in best of sprit by companies in India.

Regards