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

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....s following the notification based on recommendations of the 5th Pay Commission--Regarding Circular 758 Dated 7/11/1997 Under the provisions of section 192 of the Income-tax Act, an employer is required to deduct tax at source from any payments in the nature of salary which includes, inter alia, any arrear payments. The manner of determining the amount of tax to be deducted at source from these....