Student
3986 Points
Joined July 2018
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.