2020-21 ஆம் நிதி ஆண்டிற்கான வருமான வரி தொடர்பாக, வருமான வரித்துறை வெளியிட்ட முழுமையான தகவல் தொகுப்பு.

Reference is invited to Circular No. 4/2020 dated 16.01.2020 whereby the rates of deduction of income – tax from the payment of income under the head ” Salaries ” under Section 192 of the Income – tax Act , 1961 ( hereinafter the Act ‘ ) , during the financial year 2019-20 , were intimated . The present Circular contains the rates of deduction of income – tax from the payment of income chargeable under the head ” Salaries ” during the financial year 2020-21 and explains certain related provisions of the Act and Income – tax Rules , 1962 ( hereinafter the Rules ) .All the sections and rules referred are of Income – tax Act , 1961 and Income – tax Rules , 1962 respectively unless otherwise specified . The relevant Acts , Rules , Forms and Notifications are available at the website of the Income Tax Department

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