Tds on less salary received

This query is : Resolved

Munish Kumar (Querist)
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02 May 2013 Can u please tell me that if a employee is receiving less salary i.e deductions are made on ground of leave or some other reason OR employer does not pay him the salary for one or two months in a f.y. So how tds calcullation will be made on accrual or actual basis?

CA Kapil Verma

CA Kapil Verma (Expert)
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02 May 2013 If Salary not received and it is certain that amount will not to be received in near future then Tax computation will be done on the actual salary received.

Munish Kumar

Munish Kumar (Querist)
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02 May 2013 What will be the position is case deductions are made on account of leaves. So the amount for TDS will be calculated on received amount or accrued amount?

CA Kapil Verma

CA Kapil Verma (Expert)
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02 May 2013 if any deduction is made (by what so ever name ) the net received salary will be taken for Gross total Income.

Tushar Desai

Tushar Desai (Expert)
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06 May 2013 yes, i agree with Mr Kapil Verma. Net salary will be considered for Gross Total Income because the amount deducted from employee's salary is deducted forever. The Employer is not going to Repay him

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