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    <title>Deduction of tax at source--Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961—Interest on Government Securities--Rates of tax applicable during the year 1983-84</title>
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    <description>Withholding of tax and applicable surcharge on interest on Government securities must be made at the revised rates prescribed by the Finance Act, 1983 for the relevant financial year; Accountants General and Comptrollers are to issue the enclosed draft circular to all Treasury and Sub Treasury Officers to ensure strict compliance with the statutory withholding framework and any provisions for certifying lower deduction.</description>
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      <description>Withholding of tax and applicable surcharge on interest on Government securities must be made at the revised rates prescribed by the Finance Act, 1983 for the relevant financial year; Accountants General and Comptrollers are to issue the enclosed draft circular to all Treasury and Sub Treasury Officers to ensure strict compliance with the statutory withholding framework and any provisions for certifying lower deduction.</description>
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