NOT AT ALL.
MAJORITY OF SALARIED PERSONS FULFIL ALL THE FIVE CONDITIONS.
a) Majority of the salaried persons fall under this category.
b) In most of the cases of salaried persons, only salary and interest on savings bank are the main source of income for them.
c) Only in rare cases some employees, that too in private/company employment, shift from one employer to another during a year. In Government organizations (Central and State Governments), which is the major employer in India, there is no change of employer by any employee. So, approximately 99% of the employees receive salary from a single source, i.e., only one employer.
d) Only in rare cases an employee earns more than 10,000, as savings bank interest.
e) Banks deduct tax if the interest exceeds taxable limits where that issues TDS certificate. If the employee's income is not taxable, he can claim refund from IT department by filing IT return, which is in the enterest of the employee himself.
SO, WHERE IS THE QUESTION OF MAKING FOOL?
MOREOVER, IT IS IN THE INTEREST OF THE SALARIED PERSON, IF HE GETS INCOME TAX CLEARANCE CERTIFICATE IN THE SHAPE OF HIS TAX RETURN, EVEN IF HIS INCOME IS NEARING THE MARGIN OF RS. 5 LAKHS, SO THAT AT THE TIME OF NEED HE MAY NOT HAVE TO RUN AFTER THE IT DEPARTMENT FOR IT CLEARANCE CERTIFICATE, WHICH MAY REQUIRED IN SEVERAL CASES IN HIS LIFE.