Deduction of tax at source: continue applying prior year salary withholding rates under the Finance Act for the current year. Deduction of tax at source from salaries is to continue at the same withholding rates; the Finance Act, 1980, prescribes the same rates as previously in force and employers/payors should apply the rates set out in Part III of the First Schedule to the Finance Act, 1979 when deducting tax under section 192.