Highights of CBTD Circular CIRCULAR NO.1/2010
Method of tax calculation
Payment of tax on non-monetary perquisites by employer
Computation of average income tax
Relief when salary paid in arrear or advance:
Adjustment for excess or shortfall of deduction
TDS on payment of balance under provident fund and superannuation fund:
Persons responsible for deducting tax and their duties
Estimation of income under the head "salaries
Perquisite
Deductions under chapter vi-a of the act
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