TDS deduction on salary debit note

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This discussion clarifies whether Tax Deducted at Source (TDS) can be deducted against a salary debit note. Under Section 192 of the Income Tax Act, TDS on salary is calculated and deducted at the time of actual payment, not when the salary is accrued. This applies even if salary is paid in advance or if arrears are received. TDS is not applicable if the estimated salary falls below the basic exemption limit.

jeet aditya

jeet aditya (Querist)

06 May 2021 Can we deduct TDS against salary debit note ?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

06 May 2021 What's salary debit note? Why is it raised?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 November 2021 Under Section 192, TDS is deducted at the time of actual payment of salary and not during the accrual of salary. Tax will also be deducted if your employer pays salary in advance to you or you receive arrears from him. In case your estimated salary is not more than the basic exemption limit, TDS will not be deducted.

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