https://www.taxtmi.com/circulars?id=4583 Amounts credited to an employee's Additional Wages or Additional Dearness Allowance Deposit Accounts are excluded from total income when credited, but amounts repaid are deemed to be salary paid in arrears for income tax computation; consequently, tax must be deducted at source on such repayments in accordance with the Ministry's Circular No.161 as amended by Circular No.176. en-us Tue, 28 Oct 1975 00:00:00 +0530 Wed, 30 Jul 2008 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4583 Amounts credited to an employee's Additional Wages or Additional Dearness Allowance Deposit Accounts are excluded from total income when credited, but amounts repaid are deemed to be salary paid in arrears for income tax computation; consequently, tax must be deducted at source on such repayments in accordance with the Ministry's Circular No.161 as amended by Circular No.176. Circulars Income Tax Tue, 28 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4583