https://www.taxtmi.com/circulars?id=5129 The Circular sets out the rates and operational rules for tax deduction at source on salary for financial year 2005-06 under section 192: employers must estimate taxable salary including perquisites, compute tax at prescribed rates, deduct on average at each payment, or optionally pay tax on non-monetary perquisites on the employee's behalf; aggregation rules for multiple employers, relief procedures for arrears/advances, valuation and reporting of perquisites in Form No.12BA, issuance of TDS certificates, Chapter VI-A deduction conditions, e-TDS filing requirements, and penalties, interest and prosecution for non-compliance are prescribed. en-us Mon, 02 Dec 1996 00:00:00 +0530 Sat, 22 Jun 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5129 The Circular sets out the rates and operational rules for tax deduction at source on salary for financial year 2005-06 under section 192: employers must estimate taxable salary including perquisites, compute tax at prescribed rates, deduct on average at each payment, or optionally pay tax on non-monetary perquisites on the employee's behalf; aggregation rules for multiple employers, relief procedures for arrears/advances, valuation and reporting of perquisites in Form No.12BA, issuance of TDS certificates, Chapter VI-A deduction conditions, e-TDS filing requirements, and penalties, interest and prosecution for non-compliance are prescribed. Circulars Income Tax Mon, 02 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5129