TDS on Salary: Mandatory Consolidation for Govt Transfers, Optional for Private Sector

CA Prashant Gupta , Last updated: 25 August 2025  
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1. Relevant Sections of the Income-tax Act, 1961 Section 192(1): "Any person responsible for paying any income chargeable under the head 'Salaries' shall, at the time of payment, deduct income-tax on the estimated income of the assessee under the head 'Salaries' for that financial year." Sectio

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CA Prashant Gupta
(Practising Chartered Accountant)
Category Income Tax   Report

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