Circular : No. 252 -Income Tax . I am directed to invite a reference to this Ministry’s Circular No. 242 [F.No. 275/10/78-IT(B), dated 7-6-1978. The Finance Act, 1979, inter alia, prescribes the rates at which income-tax is to be deducted during the financial year 1979-80 from income chargeable under the head “Salaries”. An extract of Sub-Paragraph I of Paragraph A of Part III