Return of 108 of ITO,1984  is a return which is Called  wages & salary statement(Information regarding payment of Salary).IT shall b submitted before the first day of September each year to the DCT Circle office.

On the Other hand, Return of 108A is a return / statement in accordance with Section "108A" of the Income Tax Act and Rule 23A.

This return containing income tax return information of the officers and employees working in your organization is filled and submitted to the respective income tax office in their respective tax circles by April 30 of each year.

If you miss, you will have to pay fine later. It is a return containing information on the filing of tax returns of employees.

Failure to submit it on time will result in penalty for income tax payable at the time of your company's tax assessment. Also, the salaries and allowances paid to those officers and employees who do not submit their income tax returns within the stipulated time will not be accepted as salary sector expenses at the time of tax assessment of your organization. As a result, your organization will have to bear the additional tax burden.