TDS u/s 192 B


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An employer is asking if they can start deducting TDS under section 192B from October 1st, rather than the usual April. They are concerned about potential issues, legal ramifications, and whether this deviates from established rulings. The query seeks clarification on the correct procedure and any relevant case law.

07 June 2024 As an employer, I want to deduct TDS u/s 192 B from employees from 1 st October. Any issue as consequences??? Will it violet any ruling ?

07 June 2024 It has to be deducted from April and any short fall can be deducted during the last few months.

07 June 2024 Can you please quote the ruling ?


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