TDS in case of salary

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CA Balakrishna Bhat (Querist)
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21 March 2009 In case of salary TDS will be attracted as & when payment is made. Therefore if in a previous year say 2007-08 salary is only due i.e.whole years salary is paid in subsequent year 2008-09 and the TDS accordingly. My question is in A.Y 2008-09 salary is taxed on due basis and as there is no TDS whether employee has to pay the tax from his hand or can he use TDS certificate of pertaing to A.Y.2009-10?

Jitender

Jitender (Expert)
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21 March 2009 tds is salary will be deducted on due basis.

Manmohan ACA, CS

Manmohan ACA, CS (Expert)
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21 March 2009 Sir,
If I am able to understand your query, the answer of your question is as below

Income-tax (Sixth Amendment) Rules, 2009 - Insertion of rule 37BA
NOTIFICATION NO. 28/2009, DATED 16-3-2009
Rule 37BA
(3) (i) Credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable.

Please inform me is they serves your purpose

so as per my perceptive the person can claim TDS credit shall be available to the person.
Regards,,,,,,,,,,,,!

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