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Circular No. 242-Income Tax I am directed to invite a reference to this Ministry’s Circular No. 225 [F. No. 275/13/77-IT(B)], dated 30-6-1977. The Finance Act, 1978, inter alia, prescribes the rates at which income-tax is to be deducted during the financial year 1978-79 from income chargeable under the head “Salaries”.
