Tds on salary

This query is : Resolved

surinder (Querist)
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03 March 2016 at the time of tds deduction from salary can we give 24b deduction to employee interest on house loan if yes than tell me where i show in 4qtr. 24Q form from nsdl . there is no column in 24Q is we can't give deduction than why ?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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03 March 2016 you need not show in 24Q , it will be Shown will calculating Salary Form-16 PART B (Annexure)

surinder

surinder (Querist)
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03 March 2016 please send me sample form 16 b and what taxable income need to show in24q after deduction 24b or without deduction...pls tell me in detail and if sample return possible than send to me tin nsdl sample not working that is text file

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Sure! Here’s a clear explanation about TDS on salary and deduction under Section 24(b) for interest on housing loan:

### 1. Can you give deduction for interest on house loan while deducting TDS on salary?

* **No**, as an employer, you **do not deduct Section 24(b) interest deduction while calculating TDS on salary**.
* TDS on salary is calculated on **gross salary income** after allowing only certain deductions under Chapter VI-A (like Section 80C, 80D, etc.) if the employee submits proofs in time.
* Interest on housing loan (Section 24(b)) is a deduction from **income from house property**, which is a separate head and **not adjusted against salary income for TDS purposes**.

### 2. Where is Section 24(b) deduction shown?

* It is **shown in Form 16 Part B (Annexure)**, under **income from house property**, separately from salary.
* Form 24Q (TDS return for salary) does **not have any column for Section 24(b) deduction**, because TDS on salary is based on salary income and deductions under Chapter VI-A only.

### 3. What taxable income to show in Form 24Q?

* You should show **salary income after deducting Chapter VI-A deductions (like 80C, 80D, etc.)**.
* Do **not deduct Section 24(b) interest** in Form 24Q.

### 4. Sample Form 16 and 24Q files

* The NSDL TIN website sometimes has sample files; you can check the [NSDL TIN website](https://www.tin-nsdl.com) for latest samples.
* For Form 16, you can refer to the IT department’s sample formats online.
* Unfortunately, sample returns for 24Q are usually in text file formats for bulk uploading, not easy to read as Excel or PDF.

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**Summary:**

* Deduction for home loan interest (Section 24b) **is not considered while deducting TDS on salary**.
* Show that deduction separately in Form 16 Part B.
* In Form 24Q, report salary income after Chapter VI-A deductions only.

If you want, I can help draft a simple illustration or find sample Form 16 Part B layout for you!

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