Tds u/s 192 - salary


This query is : Resolved 

(Querist)
08 June 2017 Whether employer is required to deduct tax at source u/s 192 even if he is not covered under Section 44AB.


08 June 2017 .1. Who is responsible to deduct tax on Salary?

A.1. All persons paying salary are responsible to deduct TDS on income chargeable under the head “Salary”. In other words none of the payer of Salary is excluded; Individual, HUF, Partnership firms, companies, cooperative societies, Trust and other artificial judicial persons have to deduct TDS on Salary

- See more at: https://taxguru.in/income-tax/tds-salary-section-192-faq-important-circulars.html#sthash.lytLyfqj.dpuf


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