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Section 192 - Salary - Income-tax Act, 1961
Salary - Income-tax Act, 1961 - COLLECTION AND RECOVERY OF TAX - B. - Deduction at source - Income Tax - Section 192 - B.óDeduction at source Salary. 192. (1) Any person responsible for paying any income chargeable under the head Salaries shall, at the time of payment, deduct income-tax 1[***] on the amount payable at the average rate of income-tax 2[***] computed on the basis of the 3[rates in force] for the financial year in which the payment is made, on the estimated income of the assessee un.....