{"id":828,"date":"2026-03-26T10:47:53","date_gmt":"2026-03-26T10:47:53","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=828"},"modified":"2026-04-07T14:56:46","modified_gmt":"2026-04-07T14:56:46","slug":"section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/","title":{"rendered":"SECTION 192 \u2013 TDS ON SALARY (FY 2025\u201326) COMPLETE GUIDE WITH LATEST SLAB RATES, STANDARD DEDUCTION &#038; EXAMPLE\u00a0"},"content":{"rendered":"<body><section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-(--header-height)\" dir=\"auto\" data-turn-id=\"afbb5c0a-fbff-4988-b26c-5a5026157cbf\" data-testid=\"conversation-turn-7\" data-scroll-anchor=\"false\" data-turn=\"user\"><\/section>\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:3b1c736f-dcc7-4d5c-8607-c7463c2c9247-3\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div data-message-author-role=\"assistant\" data-message-id=\"119db1d0-c3db-431b-b676-c307b094a65a\" dir=\"auto\" data-message-model-slug=\"gpt-5-3\" class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" data-turn-start-message=\"true\" tabindex=\"0\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%98%E2%9C%A8_APPLICABILITY_OF_SECTION_192\" >\ud83d\udcd8\u2728 APPLICABILITY OF SECTION 192<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%E2%8F%B0%F0%9F%92%B0_WHEN_TDS_SHOULD_BE_DEDUCTED\" >\u23f0\ud83d\udcb0 WHEN TDS SHOULD BE DEDUCTED<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%A7%AE%F0%9F%93%8A_HOW_TDS_IS_CALCULATED_UNDER_SECTION_192\" >\ud83e\uddee\ud83d\udcca HOW TDS IS CALCULATED UNDER SECTION 192<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%89%F0%9F%93%98_INCOME_TAX_SLAB_RATES_%E2%80%93_OLD_REGIME_FY_2025%E2%80%9326\" >\ud83d\udcc9\ud83d\udcd8 INCOME TAX SLAB RATES \u2013 OLD REGIME (FY 2025\u201326)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%88%F0%9F%86%95_INCOME_TAX_SLAB_RATES_%E2%80%93_NEW_REGIME_FY_2025%E2%80%9326\" >\ud83d\udcc8\ud83c\udd95 INCOME TAX SLAB RATES \u2013 NEW REGIME (FY 2025\u201326)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%8A%F0%9F%92%BC_INCOME_TO_BE_CONSIDERED_FOR_TDS_CALCULATION\" >\ud83d\udcca\ud83d\udcbc INCOME TO BE CONSIDERED FOR TDS CALCULATION<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%A7%BE%F0%9F%A7%AE_EXAMPLE_OF_TDS_CALCULATION_UNDER_SECTION_192\" >\ud83e\uddfe\ud83e\uddee EXAMPLE OF TDS CALCULATION UNDER SECTION 192<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%91%A5%F0%9F%92%BC_SALARY_FROM_MORE_THAN_ONE_EMPLOYER\" >\ud83d\udc65\ud83d\udcbc SALARY FROM MORE THAN ONE EMPLOYER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%84%F0%9F%A7%BE_TDS_RETURN_AND_FORM_16\" >\ud83d\udcc4\ud83e\uddfe TDS RETURN AND FORM 16<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%93%85%E2%8F%B3_DUE_DATE_FOR_DEPOSIT_OF_TDS\" >\ud83d\udcc5\u23f3 DUE DATE FOR DEPOSIT OF TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%E2%9C%85%F0%9F%93%8A_IMPORTANT_POINTS_FOR_EMPLOYERS_AT_YEAR_END\" >\u2705\ud83d\udcca IMPORTANT POINTS FOR EMPLOYERS AT YEAR END<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/#%F0%9F%8F%81%F0%9F%93%98_CONCLUSION\" >\ud83c\udfc1\ud83d\udcd8 CONCLUSION<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"125\" data-end=\"390\" id=\"mcetoc_1jkkrmc3n2\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%98%E2%9C%A8_APPLICABILITY_OF_SECTION_192\"><\/span><strong>\ud83d\udcd8\u2728<\/strong><span style=\"color: #3366ff;\"> APPLICABILITY OF SECTION 192<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"125\" data-end=\"390\"><br data-start=\"161\" data-end=\"164\">Section 192 of the Income-tax Act, 1961 deals with deduction of Tax Deducted at Source (TDS) on salary.<br data-start=\"267\" data-end=\"270\">Every employer is required to deduct TDS if the estimated income of the employee during the financial year is taxable.<\/p>\n<p data-start=\"392\" data-end=\"539\">TDS on salary must be deducted by:<br data-start=\"426\" data-end=\"429\">\u2022 Company<br data-start=\"438\" data-end=\"441\">\u2022 LLP \/ Partnership firm<br data-start=\"465\" data-end=\"468\">\u2022 Proprietor<br data-start=\"480\" data-end=\"483\">\u2022 HUF<br data-start=\"488\" data-end=\"491\">\u2022 Trust \/ Society<br data-start=\"508\" data-end=\"511\">\u2022 Any person paying salary<\/p>\n<p data-start=\"541\" data-end=\"599\">\ud83d\udc49 Condition: Employer\u2013employee relationship must exist.<\/p>\n<hr data-start=\"601\" data-end=\"604\">\n<h3 data-start=\"606\" data-end=\"707\" id=\"mcetoc_1jkkrnlos4\"><span class=\"ez-toc-section\" id=\"%E2%8F%B0%F0%9F%92%B0_WHEN_TDS_SHOULD_BE_DEDUCTED\"><\/span>\u23f0\ud83d\udcb0 <span style=\"color: #3366ff;\">WHEN TDS SHOULD BE DEDUCTED<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"606\" data-end=\"707\"><br data-start=\"641\" data-end=\"644\">TDS must be deducted at the time of actual payment of salary.<\/p>\n<p data-start=\"709\" data-end=\"839\">Applicable on:<br data-start=\"723\" data-end=\"726\">\u2022 Monthly salary<br data-start=\"742\" data-end=\"745\">\u2022 Bonus \/ incentives<br data-start=\"765\" data-end=\"768\">\u2022 Arrears of salary<br data-start=\"787\" data-end=\"790\">\u2022 Advance salary<br data-start=\"806\" data-end=\"809\">\u2022 Perquisites<br data-start=\"822\" data-end=\"825\">\u2022 Allowances<\/p>\n<p data-start=\"841\" data-end=\"895\">\ud83d\udc49 Only if estimated income exceeds exemption limit.<\/p>\n<hr data-start=\"897\" data-end=\"900\">\n<h3 data-start=\"902\" data-end=\"990\" id=\"mcetoc_1jkkroivs9\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%AE%F0%9F%93%8A_HOW_TDS_IS_CALCULATED_UNDER_SECTION_192\"><\/span>\ud83e\uddee\ud83d\udcca <span style=\"color: #3366ff;\">HOW TDS IS CALCULATED UNDER SECTION 192<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"902\" data-end=\"990\"><br data-start=\"950\" data-end=\"953\">Employer should follow these steps:<\/p>\n<ol data-start=\"991\" data-end=\"1208\">\n<li data-section-id=\"u92g6b\" data-start=\"991\" data-end=\"1024\">Estimate total annual salary<\/li>\n<li data-section-id=\"12y9hp0\" data-start=\"1025\" data-end=\"1077\">Add bonus \/ perquisites \/ other income declared<\/li>\n<li data-section-id=\"1tsw8os\" data-start=\"1078\" data-end=\"1114\">Allow exemptions and deductions<\/li>\n<li data-section-id=\"10fgiy3\" data-start=\"1115\" data-end=\"1145\">Reduce standard deduction<\/li>\n<li data-section-id=\"1o7ycvx\" data-start=\"1146\" data-end=\"1184\">Apply slab rate as per tax regime<\/li>\n<li data-section-id=\"1j4shr0\" data-start=\"1185\" data-end=\"1208\">Deduct TDS monthly<\/li>\n<\/ol>\n<p data-start=\"1210\" data-end=\"1243\">\ud83d\udc49 Standard deduction = \u20b975,000<\/p>\n<hr data-start=\"1245\" data-end=\"1248\">\n<h3 data-start=\"1250\" data-end=\"1308\" id=\"mcetoc_1jkkrp7sua\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%89%F0%9F%93%98_INCOME_TAX_SLAB_RATES_%E2%80%93_OLD_REGIME_FY_2025%E2%80%9326\"><\/span>\ud83d\udcc9\ud83d\udcd8 <span style=\"color: #3366ff;\">INCOME TAX SLAB RATES \u2013 OLD REGIME (FY 2025\u201326)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table data-start=\"1310\" data-end=\"1469\" class=\"w-fit min-w-(--thread-content-width)\">\n<thead data-start=\"1310\" data-end=\"1331\">\n<tr data-start=\"1310\" data-end=\"1331\">\n<th data-start=\"1310\" data-end=\"1319\" data-col-size=\"sm\" class=\"\">Income<\/th>\n<th data-start=\"1319\" data-end=\"1331\" data-col-size=\"sm\" class=\"\">Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1353\" data-end=\"1469\">\n<tr data-start=\"1353\" data-end=\"1378\">\n<td data-start=\"1353\" data-end=\"1371\" data-col-size=\"sm\">Up to \u20b92,50,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1371\" data-end=\"1378\">Nil<\/td>\n<\/tr>\n<tr data-start=\"1379\" data-end=\"1409\">\n<td data-start=\"1379\" data-end=\"1403\" data-col-size=\"sm\">\u20b92,50,001 \u2013 \u20b95,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1403\" data-end=\"1409\">5%<\/td>\n<\/tr>\n<tr data-start=\"1410\" data-end=\"1442\">\n<td data-start=\"1410\" data-end=\"1435\" data-col-size=\"sm\">\u20b95,00,001 \u2013 \u20b910,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1435\" data-end=\"1442\">20%<\/td>\n<\/tr>\n<tr data-start=\"1443\" data-end=\"1469\">\n<td data-start=\"1443\" data-end=\"1462\" data-col-size=\"sm\">Above \u20b910,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1462\" data-end=\"1469\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1471\" data-end=\"1524\">\ud83d\udc49 Rebate under section 87A available as per rules.<\/p>\n<hr data-start=\"1526\" data-end=\"1529\">\n<h3 data-start=\"1531\" data-end=\"1589\" id=\"mcetoc_1jkkrpg3lb\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%88%F0%9F%86%95_INCOME_TAX_SLAB_RATES_%E2%80%93_NEW_REGIME_FY_2025%E2%80%9326\"><\/span>\ud83d\udcc8\ud83c\udd95 <span style=\"color: #3366ff;\">INCOME TAX SLAB RATES \u2013 NEW REGIME (FY 2025\u201326)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table data-start=\"1591\" data-end=\"1852\" class=\"w-fit min-w-(--thread-content-width)\">\n<thead data-start=\"1591\" data-end=\"1612\">\n<tr data-start=\"1591\" data-end=\"1612\">\n<th data-start=\"1591\" data-end=\"1600\" data-col-size=\"sm\" class=\"\">Income<\/th>\n<th data-start=\"1600\" data-end=\"1612\" data-col-size=\"sm\" class=\"\">Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1634\" data-end=\"1852\">\n<tr data-start=\"1634\" data-end=\"1659\">\n<td data-start=\"1634\" data-end=\"1652\" data-col-size=\"sm\">Up to \u20b94,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1652\" data-end=\"1659\">Nil<\/td>\n<\/tr>\n<tr data-start=\"1660\" data-end=\"1690\">\n<td data-start=\"1660\" data-end=\"1684\" data-col-size=\"sm\">\u20b94,00,001 \u2013 \u20b98,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1684\" data-end=\"1690\">5%<\/td>\n<\/tr>\n<tr data-start=\"1691\" data-end=\"1723\">\n<td data-start=\"1691\" data-end=\"1716\" data-col-size=\"sm\">\u20b98,00,001 \u2013 \u20b912,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1716\" data-end=\"1723\">10%<\/td>\n<\/tr>\n<tr data-start=\"1724\" data-end=\"1757\">\n<td data-start=\"1724\" data-end=\"1750\" data-col-size=\"sm\">\u20b912,00,001 \u2013 \u20b916,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1750\" data-end=\"1757\">15%<\/td>\n<\/tr>\n<tr data-start=\"1758\" data-end=\"1791\">\n<td data-start=\"1758\" data-end=\"1784\" data-col-size=\"sm\">\u20b916,00,001 \u2013 \u20b920,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1784\" data-end=\"1791\">20%<\/td>\n<\/tr>\n<tr data-start=\"1792\" data-end=\"1825\">\n<td data-start=\"1792\" data-end=\"1818\" data-col-size=\"sm\">\u20b920,00,001 \u2013 \u20b924,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1818\" data-end=\"1825\">25%<\/td>\n<\/tr>\n<tr data-start=\"1826\" data-end=\"1852\">\n<td data-start=\"1826\" data-end=\"1845\" data-col-size=\"sm\">Above \u20b924,00,000<\/td>\n<td data-col-size=\"sm\" data-start=\"1845\" data-end=\"1852\">30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1854\" data-end=\"1937\">\ud83d\udc49 Standard deduction = \u20b975,000<br data-start=\"1885\" data-end=\"1888\">\ud83d\udc49 New regime is default unless opted otherwise<\/p>\n<hr data-start=\"1939\" data-end=\"1942\">\n<h3 data-start=\"1944\" data-end=\"2164\" id=\"mcetoc_1jkkrq78dd\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A%F0%9F%92%BC_INCOME_TO_BE_CONSIDERED_FOR_TDS_CALCULATION\"><\/span>\ud83d\udcca\ud83d\udcbc <span style=\"color: #3366ff;\">INCOME TO BE CONSIDERED FOR TDS CALCULATION<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1944\" data-end=\"2164\"><br data-start=\"1996\" data-end=\"1999\">Include:<br data-start=\"2007\" data-end=\"2010\">\u2022 Basic salary<br data-start=\"2024\" data-end=\"2027\">\u2022 HRA \/ allowances<br data-start=\"2045\" data-end=\"2048\">\u2022 Bonus \/ incentives<br data-start=\"2068\" data-end=\"2071\">\u2022 Perquisites<br data-start=\"2084\" data-end=\"2087\">\u2022 Employer PF contribution (taxable part)<br data-start=\"2128\" data-end=\"2131\">\u2022 Salary from previous employer<\/p>\n<p data-start=\"2166\" data-end=\"2202\">\ud83d\udc49 Then reduce eligible deductions<\/p>\n<hr data-start=\"2204\" data-end=\"2207\">\n<h3 data-start=\"2209\" data-end=\"2264\" id=\"mcetoc_1jkkrqdfne\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%BE%F0%9F%A7%AE_EXAMPLE_OF_TDS_CALCULATION_UNDER_SECTION_192\"><\/span>\ud83e\uddfe\ud83e\uddee <span style=\"color: #3366ff;\">EXAMPLE OF TDS CALCULATION UNDER SECTION 192<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2266\" data-end=\"2323\">Monthly salary = \u20b91,00,000<br data-start=\"2292\" data-end=\"2295\">Annual salary = \u20b912,00,000<\/p>\n<p data-start=\"2325\" data-end=\"2409\"><strong data-start=\"2325\" data-end=\"2340\">Deductions:<\/strong><br data-start=\"2340\" data-end=\"2343\">\u2022 Standard deduction = \u20b975,000<br data-start=\"2373\" data-end=\"2376\">\u2022 Deduction u\/s 80C = \u20b91,50,000<\/p>\n<p data-start=\"2411\" data-end=\"2537\"><strong data-start=\"2411\" data-end=\"2442\">Taxable Income Calculation:<\/strong><br data-start=\"2442\" data-end=\"2445\">\u2022 Gross salary = \u20b912,00,000<br data-start=\"2472\" data-end=\"2475\">\u2022 Less deductions = \u20b92,25,000<br data-start=\"2504\" data-end=\"2507\">\u2022 Taxable income = \u20b99,75,000<\/p>\n<p data-start=\"2539\" data-end=\"2642\">\ud83d\udc49 Tax will be calculated as per selected regime<br data-start=\"2587\" data-end=\"2590\">\ud83d\udc49 Total tax divided over remaining months for TDS<\/p>\n<hr data-start=\"2644\" data-end=\"2647\">\n<h3 data-start=\"2649\" data-end=\"2827\" id=\"mcetoc_1jkkrr2u0g\"><span class=\"ez-toc-section\" id=\"%F0%9F%91%A5%F0%9F%92%BC_SALARY_FROM_MORE_THAN_ONE_EMPLOYER\"><\/span>\ud83d\udc65\ud83d\udcbc <span style=\"color: #3366ff;\">SALARY FROM MORE THAN ONE EMPLOYER<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2649\" data-end=\"2827\"><br data-start=\"2692\" data-end=\"2695\">If employee worked with multiple employers:<br data-start=\"2738\" data-end=\"2741\">\u2022 Must provide previous salary details<br data-start=\"2779\" data-end=\"2782\">\u2022 Current employer will calculate total TDS<\/p>\n<p data-start=\"2829\" data-end=\"2884\">\ud83d\udc49 If not provided \u2192 each employer deducts separately<\/p>\n<hr data-start=\"2886\" data-end=\"2889\">\n<h3 data-start=\"2891\" data-end=\"3047\" id=\"mcetoc_1jkkrrddbh\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%84%F0%9F%A7%BE_TDS_RETURN_AND_FORM_16\"><\/span>\ud83d\udcc4\ud83e\uddfe <span style=\"color: #3366ff;\">TDS RETURN AND FORM 16<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2891\" data-end=\"3047\"><br data-start=\"2922\" data-end=\"2925\">Employer must:<br data-start=\"2939\" data-end=\"2942\">\u2022 Deposit TDS within due date<br data-start=\"2971\" data-end=\"2974\">\u2022 File quarterly TDS return (Form 24Q)<br data-start=\"3012\" data-end=\"3015\">\u2022 Issue Form 16 after year end<\/p>\n<p data-start=\"3049\" data-end=\"3088\">\ud83d\udc49 Form 16 shows salary + TDS details<\/p>\n<hr data-start=\"3090\" data-end=\"3093\">\n<h3 data-start=\"3095\" data-end=\"3132\" id=\"mcetoc_1jkkrrjkti\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%85%E2%8F%B3_DUE_DATE_FOR_DEPOSIT_OF_TDS\"><\/span>\ud83d\udcc5\u23f3 <span style=\"color: #3366ff;\">DUE DATE FOR DEPOSIT OF TDS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table data-start=\"3134\" data-end=\"3235\" class=\"w-fit min-w-(--thread-content-width)\">\n<thead data-start=\"3134\" data-end=\"3154\">\n<tr data-start=\"3134\" data-end=\"3154\">\n<th data-start=\"3134\" data-end=\"3142\" data-col-size=\"sm\" class=\"\">Month<\/th>\n<th data-start=\"3142\" data-end=\"3154\" data-col-size=\"sm\" class=\"\">Due Date<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3174\" data-end=\"3235\">\n<tr data-start=\"3174\" data-end=\"3214\">\n<td data-start=\"3174\" data-end=\"3193\" data-col-size=\"sm\">April \u2013 February<\/td>\n<td data-col-size=\"sm\" data-start=\"3193\" data-end=\"3214\">7th of next month<\/td>\n<\/tr>\n<tr data-start=\"3215\" data-end=\"3235\">\n<td data-start=\"3215\" data-end=\"3223\" data-col-size=\"sm\">March<\/td>\n<td data-start=\"3223\" data-end=\"3235\" data-col-size=\"sm\">30 April<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"3237\" data-end=\"3278\">\ud83d\udc49 Delay may lead to interest &amp; penalty<\/p>\n<hr data-start=\"3280\" data-end=\"3283\">\n<h3 data-start=\"3285\" data-end=\"3547\" id=\"mcetoc_1jkkrrsssj\"><span class=\"ez-toc-section\" id=\"%E2%9C%85%F0%9F%93%8A_IMPORTANT_POINTS_FOR_EMPLOYERS_AT_YEAR_END\"><\/span>\u2705\ud83d\udcca <span style=\"color: #3366ff;\">IMPORTANT POINTS FOR EMPLOYERS AT YEAR END<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3285\" data-end=\"3547\"><br data-start=\"3335\" data-end=\"3338\">\u2714 Salary reconciliation<br data-start=\"3361\" data-end=\"3364\">\u2714 Bonus included<br data-start=\"3380\" data-end=\"3383\">\u2714 Investment proofs collected<br data-start=\"3412\" data-end=\"3415\">\u2714 Correct tax regime selected<br data-start=\"3444\" data-end=\"3447\">\u2714 Standard deduction applied<br data-start=\"3475\" data-end=\"3478\">\u2714 Accurate TDS deduction<br data-start=\"3502\" data-end=\"3505\">\u2714 PAN verified<br data-start=\"3519\" data-end=\"3522\">\u2714 TDS deposited on time<\/p>\n<hr data-start=\"3549\" data-end=\"3552\">\n<h3 data-start=\"3554\" data-end=\"3747\" id=\"mcetoc_1jkkrs8g7k\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%81%F0%9F%93%98_CONCLUSION\"><\/span>\ud83c\udfc1\ud83d\udcd8 <span style=\"color: #3366ff;\">CONCLUSION<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3554\" data-end=\"3747\"><br data-start=\"3573\" data-end=\"3576\">Section 192 is a crucial provision for salary TDS compliance.<br data-start=\"3637\" data-end=\"3640\">Accurate income estimation, correct tax calculation, and timely deposit help avoid penalties and notices.<\/p>\n<p data-start=\"3749\" data-end=\"3855\" data-is-last-node=\"\" data-is-only-node=\"\">\ud83d\udc49 Employers should always review payroll and TDS before financial year closing to ensure full compliance.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8\u2728 APPLICABILITY OF SECTION 192 Section 192 of the Income-tax Act, 1961 deals with deduction of Tax Deducted at Source [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[81,12,5,57,134],"tags":[],"class_list":["post-828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-advisory-services","category-accounting-financial","category-audit-assurance","category-auditing-services","category-tax-service"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SECTION 192 \u2013 TDS ON SALARY (FY 2025\u201326) COMPLETE GUIDE WITH LATEST SLAB RATES, STANDARD DEDUCTION &amp; 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