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<h1>Circular No. 798: TDS Guidelines for Salaries in FY 2000-2001, Covering Tax Rates, Exemptions & Employer Duties.</h1> Circular No. 798 outlines the tax deduction at source (TDS) procedures for salaries during the financial year 2000-2001, as per the Income-tax Act, 1961. It specifies tax rates based on income brackets, applicable surcharges, and conditions for deductions and exemptions under various sections, including sections 192, 10, 16, 80, and others. The document details the responsibilities of employers in deducting and depositing TDS, issuing TDS certificates, and filing returns. It also addresses provisions for special cases such as multiple employers, non-residents, and pensioners. Compliance with these instructions is mandatory for employers and disbursing officers.