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    <title>Types of payments.</title>
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    <description>Tax Deduction at Source applies to a specified list of payment types including salaries, annuities, interest, dividends, contractor payments, insurance commissions and non-resident payments. The Instruction mandates sanctioned ITOs to act as ITOs Salary Circle to check annual salary returns, recover short payments or deductions and process defaults; encourages establishment of dedicated TDS Cells to maintain registers, collection records and liaise for discovery of deductors; allows sample checking of salary returns in eight metropolitan centres to clear backlogs and requires Commissioners to report organisational arrangements, staff deployment and collection improvements to the Board by the stated deadline.</description>
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