If annual income tax return submitted by the salaried taxpayer contains amount of tax refund due to excess deductions or payment of taxes in addition to tax paid on salary U/S 149.
- Tax on Cash Withdrawal U/S 231A
- Tax on Purchase Of Property U/S 236K
- Tax on motor vehicles U/S 234
- Tax on Electricity U/S 235
- Tax on Telephone U/S 236
- Tax on Air Ticket U/S 236B and in other cases.
Then salaried taxpayer may provide the copy of tax return to his / her employer to adjust the amount of refund in coming months tax deductions. Relevant reference of section 149 of the Income Tax Ordinance 2001 (tax on salary ) is given here.
It’s the responsibility of the employer to give benefit of excess tax paid to his employee as per law.
Such short deductions of tax by employer from salary will be adjusted against available refund of previous year, in the tax return of coming year.