Deduction of tax at source--Income-tax deductions from salaries during 1975-76

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..... No.161 See [1975] 99 ITR (St.) 8. (F.No.275/12/75-ITJ) dated March 22, 1975, on the above subject, which lays down that for the purpose of computing the total income of an employee the amount credited to his ledger account in the Additional Wages Deposit Account or the Additional Dearness Allowance Deposit Account under the provisions of the Additional Emoluments (Compulsory Deposit) Act, 1974, s .....

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..... erefore, on such repayments tax has to be deducted at source in accordance with the instructions contained in this Ministry's Circular No.161 See [1975] 99 ITR (St.) 8. (F.No.275/12/75-ITJ) dated March 22, 1975, as amended by Circular No.176 See [1975] 101 ITR (St.) 1 (F.No.275/12/75-ITJ) dated August 16, 1975. 3. The above position may again be brought to the notice of all disbursing officers .....

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