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<h1>CBDT Circular: Income Tax Deduction Process for Salaries in FY 2013-14 u/s 192, Including Rates and Guidelines.</h1> The circular issued by the Central Board of Direct Taxes outlines the procedure for income tax deduction from salaries for the financial year 2013-14 under Section 192 of the Income-tax Act, 1961. It specifies the tax deduction rates based on income slabs and age groups, including surcharges and education cess. Employers are responsible for deducting taxes and issuing Form 16 to employees. The circular details the process for calculating taxable income, considering deductions under Chapter VI-A, and provides guidelines for handling multiple employers, arrears, and other income heads. It also emphasizes the importance of accurate PAN and TAN details and the requirement for filing quarterly TDS statements.