April 17, 2026
Submitted By: Shristi Rajput
Circular No. 4/2023 : Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961
Circular No. 4/2023 (Central Board of Direct Taxes): clarifies TDS deduction under Section 192 in relation to Section 115BAC(1A), under the Income-tax Act, 1961, for correct salary tax computation.
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