TDS head for IT employees

A software company issuing salary to its full time employees. like software engineers, software developers etc.

Pay slip issued monthly with basic, allowance,HRA, deduction including all details...

Pls Clarify Tds Covered will be under
192 or 194 ja/jb...

At present Challan paid under 92B
quarterly return filed under 194ja & 194jb
Replies (2)
Quick Summary
This discussion clarifies the correct TDS (Tax Deducted at Source) section applicable to IT employees receiving salaries. It explains that if an employer-employee relationship exists and salary is paid, TDS must be deducted under Section 192 of the Income Tax Act, provided the annual salary exceeds the basic exemption limit. Filing TDS returns under the correct section is crucial to prevent potential TDS demands.

If employer and employee relations are exists and paying Salary then you have to deduct TDS from Salary , under section 192 of the Income tax act , if estimated annual salary is over and above basic exemption limit .
If Tds is paid under salary then you should file Tds returns under salary only .Else there is a possibility of tds demand

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