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    <title>Clarification regarding TDS on salary arrears</title>
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    <description>Clarification confirms that withholding tax on salary arrears must be deducted only from the portion of arrears actually paid in the relevant financial year; arrears paid in later years are subject to deduction when they are disbursed. The guidance emphasizes that arrears qualify as salary when paid and that withholding follows the timing of actual payment, consistent with deductions for enhanced GPF/NPS subscriptions and installment payment mechanics.</description>
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      <description>Clarification confirms that withholding tax on salary arrears must be deducted only from the portion of arrears actually paid in the relevant financial year; arrears paid in later years are subject to deduction when they are disbursed. The guidance emphasizes that arrears qualify as salary when paid and that withholding follows the timing of actual payment, consistent with deductions for enhanced GPF/NPS subscriptions and installment payment mechanics.</description>
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