Salary and chapter xvii-b

Helo!

Can anyone guide me as to whether TDS on salary is covered under chapter xvii-b?

Replies (3)

Yes. All the provisions of TDS are governed by Chapter XVII-B of the Income-Tax Act, 1961.
.
Chapter XVII - Collection and recovery of tax
.
A --- General

B --- Deduction at source

BB - Collection at source

C --- Advance payment of tax

D --- Collection and recovery

E --- Tax payable under provisional assessment

F --- Interest chargeable in certain cases

G --- Levy of fee in certain cases

Isnt xvii-B for "TDS other than salaries"?

 

- Chapter XVII-B is a conjoint of various sections for deduction of tax at source.
.
- Sec. 192 is the first section coming under this chapter.
.
- Refer sec. 192 or chapter XVII-B from the bare act and all your doubts shall be resolved. To access the bare act, you may click here

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