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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 pay .....

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the payment is made. Section 192(1A): An employer shall have the option yo pay tax on behalf of an employee, without making any deduction from his income, on the income in the nature of perquisites, which are not provided by awy of monetary payment. .....

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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 deduc .....

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, an assessee is employed simultaneously under more than one employer or has changed the employment during the previous year, then he may furish to the employer of his choice or the subsequent employer such details of salaries due or received by him .....

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- At the time of payment Rate of TDS - Slab Rate applicable to the estimated income of the employee. Note: Income from previous employer may be considered. Relief u/s 89(1) shall also be considered while deducting TDS. Income from all sources may be .....

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