CA-CS-ICWA-TAX PROFESSIONALS-PORTAL- CIRCULAR NO. 8 / 2013 - INCOME TAX - DEDUCTION FROM SALARIES DURING FINANCIAL YEAR 2013-14 - UNDER SECTION 192 OF THE INCOME-TAX ACT , 1961
https://www.chdcaprofessionals.com/2013/10/circularno8.2013incometaxdeductionfromsalaries201314.html