{"id":2054,"date":"2025-05-07T17:17:15","date_gmt":"2025-05-07T11:47:15","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2054"},"modified":"2025-07-23T11:32:02","modified_gmt":"2025-07-23T06:02:02","slug":"tds-on-salary","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/","title":{"rendered":"TDS on Salary u\/s 192: Old vs New Tax Regime"},"content":{"rendered":"\n<p>TDS (Tax Deducted at Source) is a system introduced by the Income Tax Department whereby a person or entity making certain payments (such as salary, interest, rent, etc.) deducts tax at a prescribed rate before making the full payment to the recipient. The deducted tax is then deposited with the government.<\/p>\n\n\n\n<p>The person from whom tax is deducted (e.g., employee, contractor, landlord) can claim credit for the TDS amount while filing their ITR.<\/p>\n\n\n\n<p>Section 192 of the Income Tax Act, 1961, mandates employers to deduct Tax Deducted at Source (TDS) from an employee\u2019s salary income if it exceeds the basic exemption limit.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Payer &#8211; <\/strong>Resident\/NR employer (company, firm, individual, HUF, etc.)<\/li>\n\n\n\n<li><strong>Payee \u2013<\/strong> Employee (The person receiving the salary)<\/li>\n<\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#Time_of_deduction\" >Time of deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#Rates\" >Rates<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#How_To_Calculate\" >How To Calculate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#Remarks\" >Remarks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#No_TDS_if_Income_Below_Exemption_Limit\" >No TDS if Income Below Exemption Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#TDS_Deposit_Compliance_by_Employer\" >TDS Deposit &amp; Compliance by Employer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#Important_TDS_Forms\" >Important TDS Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#Example\" >Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-salary\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_of_deduction\"><\/span>Time of deduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On payment.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eligible start up referred to in S. 80- IAC, responsible for paying any income to the assessee by way of perquisite being any specified security or sweat equity shares allotted or transferred, directly or indirectly, free of cost or at concessional rate to the assessee &#8211; 14 days from the earliest of the following dates \u2013<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>after the expiry of 48 month from the end of the AY<\/li>\n\n\n\n<li>from the date of the sale of such specified security or sweat equity share by the assessee; or<\/li>\n\n\n\n<li>from the date of the assessee ceasing to be the employee of the employer<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Such tax has to deducted or paid on the basis of rates in force for the financial year in which the said specified security or sweat equity share is allotted or transferred.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rates\"><\/span>Rates<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS as per Tax Regime selected by employee. If not selected, TDS deduction as per New Regime.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>FY 24 &#8211; 25<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>FY 25 &#8211; 26<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Up to 3,00,000 = Nil<br>3,00,001 \u2013 7,00,000 = 5%<br>7,00,001 \u2013 10,00,000 = 10%<br>10,00,001 \u2013 12,00,000 = 15%<br>12,00,001 \u2013 15,00,000 = 20%<br>Above 15,00,000 = 30%<\/td><td class=\"has-text-align-center\" data-align=\"center\">Up to 4,00,000 = Nil<br>4,00,001 \u2013 8,00,000 = 5%<br>8,00,001 \u2013 12,00,000 = 10%<br>12,00,001 \u2013 16,00,000 = 15%<br>16,00,001 \u2013 20,00,000 = 20%<br>20,00,001 \u2013 24,00,000 = 25%<br>Above 24,00,000 = 30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Calculate\"><\/span>How To Calculate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Average rate of Tax + Health &amp; Education Cess (Surcharge if Salary &gt; 50 Lacs)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Surcharge: Applicable if income exceeds \u20b950 lakhs.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Health &amp; Education Cess: 4% on tax + surcharge.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Remarks\"><\/span>Remarks<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the employee intends to opt for Section 115BAC, he needs to inform to employer.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the employee is working for more than one employer, he may furnish the salary of the other employer for TDS.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salaries in forex \u2013 convert as per exchange \u2013 convert as per TTBR as on the date TDS is to be deducted [Rule 26].<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Relief u\/s 89(1) to be calculated for arrears of salary paid to government employees or to companies, cooperative societies, local authorities, universities, institutions, associations or bodies.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employer to furnish Form 12BA giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employee to furnish Form 12BB giving the evidence of HRA [Name, address, PAN of landlord if the rent paid &gt;Rs. 1Lakhs], LTC [details of expense], Int on HP [Name, address and PAN of lender], details of investment or expense for Chapter VIA deduction.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tips collected by the employer to be paid to the employee are not covered under salaries and are not liable for TDS u\/s 192.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"No_TDS_if_Income_Below_Exemption_Limit\"><\/span>No TDS if Income Below Exemption Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>No TDS is deducted if the employee&#8217;s estimated annual salary income is below the basic exemption limit. For the financial year 2024-25 (Assessment Year 2025-26), the basic exemption limits under the old tax regime are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20b92,50,000 for individuals below 60 years of age.<\/li>\n\n\n\n<li>\u20b93,00,000 for senior citizens (60 to 80 years).<\/li>\n\n\n\n<li>\u20b95,00,000 for super senior citizens (above 80 years). Under the new tax regime, the basic exemption limit is \u20b93,00,000 for all individuals.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Deposit_Compliance_by_Employer\"><\/span>TDS Deposit &amp; Compliance by Employer<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deposit TDS by the 7th of the next month (or quarterly if eligible).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File TDS returns (Form 24Q) quarterly.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issue Form 16 (by 15th June) to employees.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_TDS_Forms\"><\/span>Important TDS Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 16 (for salaried employees) \u2013 Shows salary TDS details.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 16A (for non-salary TDS) \u2013 For interest, rent, etc.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 26AS \u2013 Consolidated TDS\/TCS statement (available on Income Tax Portal).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><strong>Amount<\/strong><\/td><\/tr><tr><td>Gross Annual Salary<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b98,75,000<\/td><\/tr><tr><td>Standard Deduction (under the new regime)<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b975,000<\/td><\/tr><tr><td>Taxable Income: \u20b98,75,000 &#8211; \u20b975,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b98,00,000<\/td><\/tr><tr><td><strong><span style=\"text-decoration: underline;\">Income Tax Liability-<\/span><\/strong><\/td><td class=\"has-text-align-right\" data-align=\"right\"><\/td><\/tr><tr><td>Up to \u20b93,00,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">Nil<\/td><\/tr><tr><td>\u20b93,00,001 &#8211; \u20b97,00,000: 5% of (\u20b97,00,000 &#8211; \u20b93,00,000) = 5% of \u20b94,00,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b920,000<\/td><\/tr><tr><td>\u20b97,00,001 &#8211; \u20b98,00,000: 10% of (\u20b98,00,000 &#8211; \u20b97,00,000) = 10% of \u20b91,00,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b910,000<\/td><\/tr><tr><td>Total Income Tax: \u20b90 + \u20b920,000 + \u20b910,000<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b930,000<\/td><\/tr><tr><td>Health and Education Cess 4% of \u20b930,000<\/td><td class=\"has-text-align-right\" data-align=\"right\"> \u20b91,200<\/td><\/tr><tr><td>Total Estimated Tax Liability \u20b930,000 + \u20b91,200<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b931,200<\/td><\/tr><tr><td>Monthly TDS: \u20b931,200 \/ 12<\/td><td class=\"has-text-align-right\" data-align=\"right\">\u20b92600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Related Articles<\/strong><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-slab\/\">Income Tax Slab For The FY 2024-25<\/a><\/strong><br><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/old-tax-regime-slabs\/\">Old Tax Regime Slabs For FY 2024-25: Who Should Opt and Why?<\/a><\/strong><br><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/which-itr-form-to-file\/\">Which ITR Form to File for FY 2024-25? Choose the Right One in Minutes<\/a><\/strong><br><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/old-vs-new-tax-regime\/\">Old vs New Tax Regime: Which One Saves You More For FY 2024-25?<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1746616463069\"><strong class=\"schema-faq-question\">When is TDS u\/s 192 deducted?<\/strong> <p class=\"schema-faq-answer\">TDS is deducted only when salary is actually paid, not when it is due. This includes advance or delayed salary payments.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1746616530840\"><strong class=\"schema-faq-question\">When is TDS not deducted?<\/strong> <p class=\"schema-faq-answer\">If your estimated annual salary is below the basic exemption limit, no TDS is deducted \u2014 even if you don\u2019t have a PAN.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1746616543099\"><strong class=\"schema-faq-question\">How is TDS calculated?<\/strong> <p class=\"schema-faq-answer\">If your salary exceeds the basic exemption limit, TDS is deducted based on the applicable income tax slab rates.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>TDS (Tax Deducted at Source) is a system introduced by the Income Tax Department whereby a person or entity making [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2055,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>TDS on Salary u\/s 192: Old vs New Tax Regime - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"TDS on salary for the AY 25-26 - Want to know how it works? 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