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Section 192 - Salary - Income-tax Act, 1961
Income-tax Act, 1961
B.-Deduction 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 under this head for that financial year. 4 (1A) Without prejudice to the provisions contained in sub-section (1), the pe ....... - .......