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Shristi Rajput
April 17, 2026

Submitted By: Shristi Rajput

Circular No. 3/2025 : Income-tax deduction from salaries during the financial year 2024-25 under section 192 of the Income-tax Act, 1961

Circular No. 3/2025 (Central Board of Direct Taxes): provides guidelines for TDS on salaries under Section 192 for FY 2024–25, under the Income-tax Act, 1961, including computation and deduction procedures.

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