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Regarding tds on salary

CA Himanshu Bansal (Risk Manager) (2345 Points)

30 May 2017

Hi,

Pls advice whether an employer needs to report an employee in TDS return, who is having salary below taxable limit or on whose salary TDS is not deductible as per section 192.

In short, whether an employer needs to report only employees whose TDS has been done or all employees are reported, irrespective of whether TDS is done or not ?

May please revert with any relevant clause/explanation.

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2 Replies

PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)
Replied 30 May 2017

If an employee's salary is below threshold limit, that's why tax is not deductable at source.

So there is no question to declare that income in tds return.

In sort to say you have declare if tax has been deducted at source.

Baljeet Singh (CA, B.Com (H)) (954 Points)
Replied 30 May 2017

Also, if the total income exceeds INR 2,50,000/- then the employee falls in taxable bracket. Even though the the tax payable may be NIL after rebate u/s 87A, still the details should be reported.

In short, if the total income exceeds the basic exemption limit, you should report him/her.

Originally posted by : SANTU PAUL
	If an employee's salary is below threshold limit, that's why tax is not deductable at source. So there is no question to declare that income in tds return. In sort to say you have declare if tax has been deducted at source.