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    <title>Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Government employees following the notification based on recommendations of the 5th Pay Commission--Regarding</title>
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    <description>Employers must deduct tax at source under section 192 from salary and arrear payments per Circulars 756 and 757; drawing and disbursing officers must recompute and immediately recover full tax on arrears arising from pay revision and remit it to the Central Government by 20 November 1997, non-compliance attracting interest under section 201(1A) and other penal consequences.</description>
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      <description>Employers must deduct tax at source under section 192 from salary and arrear payments per Circulars 756 and 757; drawing and disbursing officers must recompute and immediately recover full tax on arrears arising from pay revision and remit it to the Central Government by 20 November 1997, non-compliance attracting interest under section 201(1A) and other penal consequences.</description>
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