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    <title>Income-tax deduction from salaries during the financial year 1992-93 under section 192 of the Income-tax Act, 1961</title>
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    <description>Employers must deduct income-tax at source under Section 192 on estimated salary income for FY 1992-93 at average rates based on the revised slab structure and exemption limit introduced by the Finance Act, 1992. Taxable salary includes wages, perquisites, pensions and similar receipts; aggregate salary from multiple employers is to be considered. Compute taxable salary after allowed exemptions and standard deductions, apply rebates under Section 88 and Section 88B, add surcharge where applicable, then deduct tax monthly and comply with prescribed payment, certification (Form No.16) and return (Form No.24) requirements.</description>
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    <pubDate>Fri, 31 Jul 1992 00:00:00 +0530</pubDate>
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      <description>Employers must deduct income-tax at source under Section 192 on estimated salary income for FY 1992-93 at average rates based on the revised slab structure and exemption limit introduced by the Finance Act, 1992. Taxable salary includes wages, perquisites, pensions and similar receipts; aggregate salary from multiple employers is to be considered. Compute taxable salary after allowed exemptions and standard deductions, apply rebates under Section 88 and Section 88B, add surcharge where applicable, then deduct tax monthly and comply with prescribed payment, certification (Form No.16) and return (Form No.24) requirements.</description>
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