TDS on salary

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Sir, can we deducts tds on salary in the end of year and file return for last quarter?? or we have to pay any interest on late deduction??
Replies (3)

1. Unlike in other section TDS, u/s 192 does not put a restriction for deduction of TDS for salary payment at the time of payment. 
2. But the only condition is to deduct all the TDS amount before the end of the FY. As long as it is deducted and paid in time, interest liability will not arise. 
Please correct me if the above solution has an alternative view. 

Thank u sir
DDO HAS TO OBTAIN INCOME STATEMENT IN THE YEAR BEGINNING AND DEDUCT TDS ACCORDINGLY. IT'S DEDUCTORS OBLIGATION TO DEDUCT TDS AT THE TIME OF PAYMENT OF SALARY. MR. SURESH YOU MIGHT BE NOTICED WHEN DDOS DEDUCT TAX ONLY ONCE IN THE YEAR, THEY SHOW ONLY THE SALARY PAID IN THE LAST QUARTER IN FORM 26Q.
MOREOVER DEDUCTING TDS AT THE YEAR END WILL LIABLE THE DEDUCTEES TO INTEREST UNDER 234B & 234C . CORRECT ME IF I'M WRONG


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