Tax classification: extend advance-tax and surcharge allocation procedure to taxes deducted at source and notify officers. The Board directs that the procedure prescribed in Instruction No. 823 for allocating advance tax payments between income-tax and surcharge under the major head '021 Taxes on Income other than Corporation-tax' be applied equally to payments made by way of taxes deducted at source, and that all officers be notified to ensure correct departmental classification and accounting.
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Tax classification: extend advance-tax and surcharge allocation procedure to taxes deducted at source and notify officers.
The Board directs that the procedure prescribed in Instruction No. 823 for allocating advance tax payments between income-tax and surcharge under the major head '021 Taxes on Income other than Corporation-tax' be applied equally to payments made by way of taxes deducted at source, and that all officers be notified to ensure correct departmental classification and accounting.
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