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Tds rates if pan not available


14 October 2014 there are 2 employees joined on 1st Sep 2014. They have not provided their PAN and said that they don't have it. the annual gross salary is Rs 1.9 lacs and Rs. 4.5 lacs respectively. kindly help me with the amount of Tds to be deducted for Sep month.

15 October 2014 Dear Dilip,

1) 1st employee do not come under the ambit of TDS as his salary for the f/y 2013-14 will be (1,90,000*7/12) - 1,10,000.

2) 2nd employee salary is 2,45,000. If HRA/Conveyence etc allowances are taken into account he will also be out of tds ambit.

So no need to deduct tds and get their PAN applied. But I would also like to know if their yearly salary would be more than 10 lakh p.a. then what should be the answer ?




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