Deduction of tax at source: repayments from compulsory additional emoluments are deemed salary in arrears and subject to withholding. Amounts credited to an employee's Additional Wages or Additional Dearness Allowance Deposit Accounts are excluded from total income when credited, but amounts repaid are deemed to be salary paid in arrears for income tax computation; consequently, tax must be deducted at source on such repayments in accordance with the Ministry's Circular No.161 as amended by Circular No.176.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction of tax at source: repayments from compulsory additional emoluments are deemed salary in arrears and subject to withholding.
Amounts credited to an employee's Additional Wages or Additional Dearness Allowance Deposit Accounts are excluded from total income when credited, but amounts repaid are deemed to be salary paid in arrears for income tax computation; consequently, tax must be deducted at source on such repayments in accordance with the Ministry's Circular No.161 as amended by Circular No.176.
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