TDS on salary

This discussion explores whether issuing Form 26A, typically used to avoid penalties for non-deduction of TDS, can be applied to salary payments under Section 192. While Section 40(a)(iii) generally deals with salary payments outside India or to non-residents, the applicability of Section 40(a)(ia) to resident salary payments is debated. The consensus suggests that if salary tax is deductible under Chapter XVII-B (which includes Section 192), then the second proviso to Section 40(a)(ia) should apply, potentially allowing the use of Form 26A to avoid disallowance of expenses, provided the employee has filed their return and paid the tax.