Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Procedures for Income Tax Deduction from Salaries for FY 1982-83 u/s 192 of Income-tax Act, 1961.</h1> The circular outlines the procedures for income tax deduction from salaries for the financial year 1982-83 under Section 192 of the Income-tax Act, 1961. Key points include the requirement to deduct tax only if estimated salary exceeds Rs. 15,000, guidelines for valuing perquisites, and amendments in the Finance Bill, 1982. It details exemptions for leave encashment, repayment from the Additional Dearness Allowance Deposit Account, and contributions to recognized provident funds. The circular also specifies conditions for deductions under sections 80C, 80GG, and 80RRA, and highlights penalties for non-compliance with tax deduction requirements.