CIRCULAR NO : 08 /2013 F.No. 275/192/2013-IT(B)

CIRCULAR NO : 08 /2013 F.No. 275/192/2013-IT(B)

CIRCULAR NO : 08 /2013 F.No. 275/192/2013-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes

authorPratibha GoyaldateJan 8, 2016
Last update on Jan 8, 2016
CIRCULAR NO : 08 /2013 F.No. 275/192/2013-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes .....
New Delhi, dated the 10th October, 2013
SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2013-14 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.
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Reference is invited to Circular No.08/2012 dated 05.10.2012 whereby the rates of deduction of income-tax from the payment of income under the head "Salaries" under Section 192 of the Income-tax Act, 1961(hereinafter ‘the Act’), during the financial year 2012-2013, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head "Salaries" during the financial year 2013-2014 and explains certain related provisions of the Act and Income-tax Rules, 1962 (hereinafter the Rules). The relevant Acts, Rules, Forms and Notifications are available at the website of the Income Tax Department- www.incometaxindia.gov.in.
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