TDS u/s 92B payable by Employee

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This query is : Resolved

Quick Summary

Employer must deduct TDS on salary under Section 192 and cannot skip it even if the employee offers to pay tax separately. Employee paying tax in advance or reimbursing employer does not remove employer liability. Compliance and audit risks remain if TDS is not deducted.

Mohanraj J

Mohanraj J (Querist)

02 May 2026 Dear Income Tax Experts
One of my colleague is requesting to the management for non deduction of TDS for his salary. But, he is willing to pay tds by self and submitting the challan to the employer.

Is there any provision available for this?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

03 May 2026 Employer cannot avoid TDS deduction merely because employee is willing to pay tax himself. Under section 192, employer is liable to deduct TDS on taxable salary after considering eligible declarations/deductions. Employee may pay advance tax, but employer should still comply with section 192 wherever TDS is applicable.

Mohanraj J

Mohanraj J (Querist)

03 May 2026 Dear Sir
Thank you very much for your answer. An employee may pay TDS amount to the employer before salary and ask employer to pay salary including TDS (since an employee already transferred his tds to employer bank account). Is it works ? Or any complication as per Audit point of view?
Kindly advise

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