Circular No. 362 – Income Tax I am directed to invite a reference to this Ministry’s Circular No. 342 [F.No. 275/16/82-IT(B)], dated 19-5-1982 and corrigendum of even number dated 14-9-1982 wherein the rates of income-tax deduction during the financial year 1982-83 from the payments of income-tax chargeable under the head “Salaries” under section 192 were intimated