Deduction of Income tax and Education Cess into pay bills
Office of the Principal controller of Defence Accounts (Central command)
Cariappa Road, Cantt., Lucknow, Pin Code – 226002
Office Phone No. 0522-2451547
Office Fax No.0522-2451993
Sub: Deduction of Income tax and Education Cess into pay bills
It is brought into your kind notice that the income tax and the education cess of the tax payers of your establishment being debited into the pay bills in a lump sum manner and not in separate columns is resulting into improper accounting.
As, it is evident and clear through various orders of income tax department, the income tax with the education cess and secondary and higher education cess are the different things and thus may be populated and reflected separately by rounding off the value to next rupee.
It is therefore requested that the pay bills being prepared now and onwards may please be prepared in a manner to reflect the above said three recoveries in separate columns.
Sr Accounts Officer (Pay-I)
signed copy click here