my question is, suppose a person joins us in september'21 and stays till now so when we make his/her form 16 then we sud give standard deduction (of Rs. 50k)on pro-rata basis or fully?
01 July 2022
you have to consider his full year of income (Including Previous Employer) and then compute tax allowing full 50000 standard ded. and then deduct TDS Accordingly.
CAclubindia
