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    <title>Circular No. 6 of 2004 dated 6-12-2004 of CBDT—Deduction of tax at source from salaries under section 192 of the Income-tax Act.</title>
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    <description>Tax deducted at source from salaries must be deposited to the credit of the Central Government in the prescribed manner, with same-day payment for Government deductions and payment within one week from the end of the month in other cases. Salary TDS must be remitted using the correct challan, and book adjustments must accurately reflect the amount of income-tax. Perquisite valuation for interest-free or concessional loans is based on the prescribed SBI rate and the maximum outstanding monthly balance method, subject to exemptions for small loans and specified medical treatment loans.</description>
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    <pubDate>Tue, 25 Jan 2005 00:00:00 +0530</pubDate>
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      <description>Tax deducted at source from salaries must be deposited to the credit of the Central Government in the prescribed manner, with same-day payment for Government deductions and payment within one week from the end of the month in other cases. Salary TDS must be remitted using the correct challan, and book adjustments must accurately reflect the amount of income-tax. Perquisite valuation for interest-free or concessional loans is based on the prescribed SBI rate and the maximum outstanding monthly balance method, subject to exemptions for small loans and specified medical treatment loans.</description>
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