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    <title>Board&#039;s Circular No. 685, dated 20-6-1994--Non-initiation of proceedings for reopening of assessments in respect of employees--Regarding</title>
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    <description>Assessments of employees will not be reopened or disturbed merely because employers disclosed excess salary payments or perquisites where employers have paid the short-deducted tax and interest pursuant to Board&#039;s Circular No. 685; this non-reopening treatment aims to encourage voluntary compliance by employers defaulting in tax deduction at source and is to be communicated to Assessing Officers.</description>
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    <pubDate>Fri, 12 Aug 1994 00:00:00 +0530</pubDate>
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      <title>Board&#039;s Circular No. 685, dated 20-6-1994--Non-initiation of proceedings for reopening of assessments in respect of employees--Regarding</title>
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      <description>Assessments of employees will not be reopened or disturbed merely because employers disclosed excess salary payments or perquisites where employers have paid the short-deducted tax and interest pursuant to Board&#039;s Circular No. 685; this non-reopening treatment aims to encourage voluntary compliance by employers defaulting in tax deduction at source and is to be communicated to Assessing Officers.</description>
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      <pubDate>Fri, 12 Aug 1994 00:00:00 +0530</pubDate>
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