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tds on salary

Harish Jain (1 Points)

01 September 2017

what is difference between 192A and 192B?

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CA. Nirmeet Shah (Chartered Accountant) (716 Points)
Replied 07 September 2017

As per section 192 of the Income Tax Act,1961,

192A is applicable for payments made to Govt. employees other than union Government.

192B is applicable for payments made to employees other than government employees.

192C is applicable for payments made to Union government employees with effect from F.Y 2017-18.

For easy clarification 192A is applicable to government employees and 192B is applicable to non-government employees.