GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Section 192 - TDS on Salaries

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 03 - SEC - 192: TDS ON SALARIES Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the estimated income of the employee under the head 'salaries' for that financial year. The tax is to be deducted at the average of income tax computed on the basis of rates in force for that financial year in which .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

omputed on the basis of the rates in force for the financial year, on the income chargeable under the head "Salaries" including the income referred to in sub-section (1A), and the tax so payable shall be construed as if it were, a tax deductible at source, from the income under the head "Salaries" as per the provisions of sub-section (1), and shall be subject to the provisions of this Chapter. Section 192(2): Salary from more than one employer: Where during the financial year .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version