Tds return
This query is : Resolved
12 May 2015
In the Salary TDS - 24Q Return
What should be put under the head Total Amount paid to employee? - Gross Salary or Net Salary (Amount of Salary transferred in Bank)
Also if Bonus is paid to employees, will the details of Bonus paid will have to be given in the Deductee details sheet? If yes, separately or merged with the month in which bonus is paid? (Definitely all the details for entire year will go in the Salary details Sheet in Q4)
What should be put under the head Total Amount paid to employee? - Gross Salary or Net Salary (Amount of Salary transferred in Bank)
Also if Bonus is paid to employees, will the details of Bonus paid will have to be given in the Deductee details sheet? If yes, separately or merged with the month in which bonus is paid? (Definitely all the details for entire year will go in the Salary details Sheet in Q4)
12 May 2015
It always need to be Net Payment.
However in last quarter you need to submit details of gross salary along with bonus payment or any other such benefit.
There will be no separate bonus entry it will be add tot he salary payment and net off entry shall be passed in 24Q
However in last quarter you need to submit details of gross salary along with bonus payment or any other such benefit.
There will be no separate bonus entry it will be add tot he salary payment and net off entry shall be passed in 24Q
02 June 2015
Any other view?
in TDS Return Q1 to Q4 "Deductee details" (and not Salary Details of Q4).....which Salary would go....Gross Salary or Net Salary
Gross Salary 1000
PF 12
ESIC 5
TDS 100
Net Salary 883
whether 1000 or 883 will go in Total amount paid to employees?
in TDS Return Q1 to Q4 "Deductee details" (and not Salary Details of Q4).....which Salary would go....Gross Salary or Net Salary
Gross Salary 1000
PF 12
ESIC 5
TDS 100
Net Salary 883
whether 1000 or 883 will go in Total amount paid to employees?
28 July 2025
In the context of **TDS Salary Return (24Q)**, here’s the clear rule:
* **"Total amount paid to employee"** in the Deductee Details sheet should be **Gross Salary** — i.e., the total salary before any deductions like PF, ESIC, or TDS.
* The deductions (PF, ESIC, TDS) are accounted separately.
* For bonuses, the amount should be **included in the Gross Salary** of the month when the bonus is paid. There’s no need to enter it separately.
---
### Summary:
| Component | What to Enter in Deductee Details (24Q) |
| --------------------- | ------------------------------------------------------------------- |
| Gross Salary | Enter full gross salary amount (including bonus if paid that month) |
| Deductions (PF, ESIC) | Enter separately in the respective columns |
| Net Salary | Do **NOT** enter net salary here |
---
So, for your example:
* Gross Salary = 1000 → **Enter 1000**
* PF = 12 (deduction column)
* ESIC = 5 (deduction column)
* TDS = 100 (deduction column)
* Net Salary 883 → **Not entered** as amount paid.
---
This is important because TDS is calculated on gross salary (less exemptions), not net salary.
* **"Total amount paid to employee"** in the Deductee Details sheet should be **Gross Salary** — i.e., the total salary before any deductions like PF, ESIC, or TDS.
* The deductions (PF, ESIC, TDS) are accounted separately.
* For bonuses, the amount should be **included in the Gross Salary** of the month when the bonus is paid. There’s no need to enter it separately.
---
### Summary:
| Component | What to Enter in Deductee Details (24Q) |
| --------------------- | ------------------------------------------------------------------- |
| Gross Salary | Enter full gross salary amount (including bonus if paid that month) |
| Deductions (PF, ESIC) | Enter separately in the respective columns |
| Net Salary | Do **NOT** enter net salary here |
---
So, for your example:
* Gross Salary = 1000 → **Enter 1000**
* PF = 12 (deduction column)
* ESIC = 5 (deduction column)
* TDS = 100 (deduction column)
* Net Salary 883 → **Not entered** as amount paid.
---
This is important because TDS is calculated on gross salary (less exemptions), not net salary.
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