Tax deduction adjustment allowed: employers may offset excess TDS for low income employees against future salary tax with certification. Employers may adjust tax previously deducted at source from non-Government employees whose estimated salary falls below the raised exemption limit by offsetting the identified surplus against tax payable for other employees in subsequent months. The payer must determine surplus payments, reduce the monthly return figures in Form No.21 (columns 8 and 9), enclose a list of affected employees with amounts, revise earlier returns to the month of adjustment, furnish a certificate of reimbursement with the adjustment-month return, and disclose the refunded excess in individual section 203 certificates.