Transcription of GOVERNMENT OF INDIA MINISTRY OF FINANCE …
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GOVERNMENT OF INDIA MINISTRY OF FINANCE …
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) central BOARD OF DIRECT TAXES DEDUCTION OF TAX AT SOURCE- INCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 DURING THE FINANCIAL YEAR 2016 -17 circular NO. 01/2017 NEW DELHI, the 2nd January, 2017 INDEX Para No. Page No. 1 GENERAL 1 2 RATES OF INCOME-TAX AS PER FINANCE ACT, 2013 1 Rates of tax 1 Surcharge on Income tax 2 Education Cess on Income tax 2 Secondary and Higher Education Cess on Income-tax 2 3 BROAD SCHEME OF TAX DEDUCTION AT SOURCE FROM SALARIES . 2 Method of Tax Calculation 2 Payment of Tax on Non monetary Perquisites by Employer 2 Computation of Average Income Tax 2 Salary From More Than One Employer 3 Relief When Salary Paid in Arrear or Advance 3 Information regarding Income under any Other head 3 Computation of Income under the head Income from house property 3
CIRCULAR NO : 01/2017 F.No. 275/192/2016-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of …
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