House Rent Allowance exemption reference corrected; tax deduction from salaries follows the amended rule citation for withholding administration.

The circular corrects an earlier instruction by substituting the incorrect citation "rule 2A of the Income-tax Rules, 1961" with "rule 2A of the Income-tax Rules, 1962," thereby aligning the administrative guidance on deduction of tax at source from salaries and the exemption for House Rent Allowance with the proper regulatory reference for withholding and payroll administration.

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