Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Government employees following the notification based on recommendations of the 5th Pay Commission--Regarding
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Tax deduction under section 192: withholding required on additional pay, allowances and arrears following pay revision. Directing Disbursing and Drawing Officers to deduct income-tax from disbursements of additional pay, revised allowances and arrears arising from pay revision, by applying the average rate of income-tax under section 192 on the estimated income of the assessee for the financial year, and to ensure proper and adequate deduction where employees enter or move within the tax net.
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Tax deduction under section 192: withholding required on additional pay, allowances and arrears following pay revision.
Directing Disbursing and Drawing Officers to deduct income-tax from disbursements of additional pay, revised allowances and arrears arising from pay revision, by applying the average rate of income-tax under section 192 on the estimated income of the assessee for the financial year, and to ensure proper and adequate deduction where employees enter or move within the tax net.
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