TDS on Salary Upto 7 Lacs

This discussion clarifies whether Tax Deducted at Source (TDS) is required on salaries up to 7 lakhs under the new tax regime. According to Section 192, TDS is applied at the time of salary payment. However, if the tax liability under the new scheme is zero for individuals, no TDS deduction is necessary. The nature of the assessee and income details are generally not pertinent in this specific scenario as the salary recipient is an individual.