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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..... es 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 thes .....

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..... ears drawn by him and immediately recover the full tax liability thereon. They should further ensure that the tax so recovered is paid to the account of the Central Government by 20th November, 1997. Drawing and disbursing officers who fail to comply with the provisions of section 192 of the Income-tax Act read with the above referred circulars, would be liable to pay interest under sub-section ( .....

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