Table of Contents
·
1.
[Section 192(1)]- Tax to be Deducted at average of Income-Tax:
·
2.
[Rule 26C]- Furnishing of Evidence of Claims by employee for Deduction Of Tax
under section 192
·
3.
When does the liability to Deduct Tax at Source arise:
·
4.
[Section 204(1)]- Person responsible for Deduction Of Tax At Source:
·
5. Tax on
Non-monetary Perquisites can be paid by employer [Section 192(1A) and (1B)]:
·
6. [Section
192(2)]- Salary from more than one Employer
·
7. Relief under
Section 89 [Section 192(2A) and Rule 21AA]
o
No Relief U/s 89, if Exemption U/s
10(10C) is availed
·
8. Details of
Other Incomes may furnish by the Employee [Section 192(2B) and Rule 268]:
o
Loss from House Property may be
adjusted [Rule 26B]:
·
9. Employer to
furnish a Statement to Employee [Section 192(2C) and Rule 26A(2)]:
·
11. [Section
192(3)]- Adjustment in the amount of Tax to be Deducted:
·
14. CBDT Rules
& Guidelines to be followed for TDS from Salary
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