TDS on Salary u/s 192: Old vs New Tax Regime

Chaitra Seetharam | Last updated: 29 March 2026

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This article explains Tax Deducted at Source (TDS) on salary under Section 192 of the Income Tax Act. It details how employers deduct TDS before paying employees if their salary exceeds the basic exemption limit. The article provides a comparison of TDS rates and exemption limits for both the old and new tax regimes for FY 24-25, along with guidance on how TDS is calculated and deposited.

TDS (Tax Deducted at Source) is a system introduced by the Income Tax Department whereby a person or entity making certain payments (such as salary, interest, rent, etc.) deducts tax at a prescribed rate before making the full payment to the recipient. The deducted tax is then deposited with the go

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About the Author

Chaitra Seetharam

Finance Professional

I write on Income Tax, TDS, ITR filing, banking rules, investment schemes, and financial law updates in India. My articles simplify complex tax provisions, compliance requirements, and policy changes to help taxpayers, professionals, senior citizens, and businesses stay informed and financially aware.

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