Tax deduction adjustment: employers may offset excess TDS withheld for lower income employees against future salary TDS. Employers may treat tax deducted earlier on employees whose estimated annual salary falls below the raised exemption as surplus payments and adjust those amounts against tax deductible from other employees' salaries in subsequent months of the same financial year. Employers must reduce monthly tax remittances and progressive figures by the surplus amount, notify the Accountant-General with duplicate lists of affected employees and refunded amounts, and indicate refunded excess in individual tax deduction certificates. Adjustments cannot be made after the financial year; otherwise employees must claim refunds from the Income-tax Officer. The procedure applies similarly to Central Government employees.