Tax deducted at source from salaries must be deposited promptly and concessional loans valued using the prescribed interest rate method. Tax deducted at source from salaries must be deposited to the credit of the Central Government in the prescribed manner, with same-day payment for Government deductions and payment within one week from the end of the month in other cases. Salary TDS must be remitted using the correct challan, and book adjustments must accurately reflect the amount of income-tax. Perquisite valuation for interest-free or concessional loans is based on the prescribed SBI rate and the maximum outstanding monthly balance method, subject to exemptions for small loans and specified medical treatment loans.