CBDT Circular on Clarification Regarding Deduction Of Tax From Payments Of Additional Pay, Allowances And Arrears To Central Government Employees Following The Notification Based On Recommendations Of The Fifth Pay Commission

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CLARIFICATION REGARDING DEDUCTION OF TAX FROM PAYMENTS OF ADDITIONAL PAY, ALLOWANCES AND ARREARS TO CENTRAL GOVERNMENT EMPLOYEES FOLLOWING THE NOTIFICATION BASED ON RECOMMENDATIONS OF THE FIFTH PAY COMMISSION CIRCULAR NO. 758, DATED 7-11-1997 1. Under the provision of section 192 of the Income-tax Act, an employer is required to deduct tax at source from any payments in…

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