Exemption limit increase allows employers to adjust excess TDS from lower earning employees against future salary tax liabilities. Employers may offset tax previously deducted on behalf of employees whose estimated annual salary falls below the raised exemption limit by reducing total tax deducted and progressive figures in Form No. 21 for subsequent months, after quantifying the surplus payment per employee. They must enclose a list of affected employees and surplus amounts, revise earlier Form No. 21 returns up to the adjustment month and submit them to the Income-tax Officer; exempted payers must still file separate monthly returns for affected employees up to the adjustment month. A certificate confirming reimbursement must accompany the adjustment-month return and individual TDS certificates must indicate the excess refunded due to the raised exemption limit.