{"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_82_2 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 (TDS) on salary.Every employer is required to deduct TDS if the estimated income of the employee during the financial year is taxable. TDS on salary must be deducted by:\u2022 Company\u2022 LLP \/ Partnership firm\u2022 Proprietor\u2022 &#8230; <a title=\"SECTION 192 \u2013 TDS ON SALARY (FY 2025\u201326) COMPLETE GUIDE WITH LATEST SLAB RATES, STANDARD DEDUCTION &#038; EXAMPLE\u00a0\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/\" aria-label=\"Read more about SECTION 192 \u2013 TDS ON SALARY (FY 2025\u201326) COMPLETE GUIDE WITH LATEST SLAB RATES, STANDARD DEDUCTION &#038; EXAMPLE\u00a0\">Read more<\/a><\/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_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 v27.4 - 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; EXAMPLE\u00a0 - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/section-192-tds-on-salary-fy-2025-26-complete-guide-with-latest-slab-rates-standard-deduction-example\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SECTION 192 \u2013 TDS ON SALARY (FY 2025\u201326) COMPLETE GUIDE WITH LATEST SLAB RATES, STANDARD DEDUCTION &amp; EXAMPLE\u00a0 - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udcd8\u2728 APPLICABILITY OF SECTION 192 Section 192 of the Income-tax Act, 1961 deals with deduction of Tax Deducted at Source (TDS) on salary.Every employer is required to deduct TDS if the estimated income of the employee during the financial year is taxable. 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