Arrears of salary

Sir,

As per your query, as far as i know, You have to deduct TDS at the time of making payment of Arrears i.e. in April. 

Hope it helps.

Firstly thanx.

You mean to say deduct whole TDS in April?

Sir,

You can deduct TDS i.e.whole TDS in the month of April or Deduct 10% at the time of making payment(Depends on his salary slab) and rest of the TDS in the next months(In case of persons falls in 20% slab).

Thank You.

Dear Harsh

first clear one thing i assume that april 13 to october 13 and increment from  nov to march 2014 i.e. F Y 2013-14 and increment received in april 2014 (pertaining to period nov 2013 to march 2013) 

you have to deduct TDS in the month of April 2014 only considering that this is a salary for F. Y. 2014-15

and employee is open to claim benefit u/s 89 (1) for rebate of tax on arrear of salary.

Hope now every thing is clear