Exemption limit increase allows employers to adjust previously deducted tax at source to relieve affected employees. As a limited administrative concession for the financial year 1975-76, non Government employers may, as a special case, adjust excess tax deducted earlier on employees whose annual taxable salary will fall below the revised exemption limit by reducing subsequent monthly tax deductions by the computed excess. Employers must determine the excess, revise earlier Form No. 21 returns, deposit tax as required, furnish certificates confirming reimbursement or adjustment, and indicate the adjustments on individual tax deduction certificates.