{"id":2346,"date":"2019-10-25T12:30:26","date_gmt":"2019-10-25T07:00:26","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2346"},"modified":"2020-02-19T16:12:00","modified_gmt":"2020-02-19T10:42:00","slug":"section-192-tds-on-salary","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/","title":{"rendered":"Section 192 &#8211; TDS on Salary"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">what is sec 192, what amount of TDS required to be deducted, What will be the Standard Deduction, What are the due date for salary Deductions and filing, how much cess and Surcharge required to be levied? Sec 192 is applicable when payment of salary is made when the salary payment is made by the employer to his employee either that person is resident or Non-resident.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2350 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/section-192.png\" alt=\"section 192\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/section-192.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/section-192-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/section-192-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\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: #1e73be;color:#1e73be\" 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: #1e73be;color:#1e73be\" 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>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#What_is_sec_192_TDS_On_Salary\" title=\"What is sec 192 (TDS On Salary)?\">What is sec 192 (TDS On Salary)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Prerequisites_for_sec_192\" title=\"Prerequisites for sec 192:-\">Prerequisites for sec 192:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Standard_Deduction\" title=\"Standard Deduction\">Standard Deduction<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Standard_deduction\" title=\"Standard deduction:-\">Standard deduction:-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Surcharge_and_cessAY-2020-21\" title=\"Surcharge and cess(A.Y-2020-21):-\">Surcharge and cess(A.Y-2020-21):-<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Surcharge_%E2%80%93\" title=\"Surcharge: &#8211;\">Surcharge: &#8211;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Health_and_Education_cess\" title=\"Health and Education cess\u00a0\">Health and Education cess\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Example\" title=\"Example:-\">Example:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#ABC_ltd_companys_employer_paying_salary_to_Mr_Raman_of_Rs1750000_then_in_this_case_if_the_Gross_total_Income_of_the_Raman_is_expected_to_exceed_maximum_Taxable_Income_slab_then_Employer_required_to_deduct_Tds_US_192_on_the_salary_amount_And_accordingly_the_employee_can_claim_the_same_deducted_TDS_through_Form_26AS_showing_deducted_amount_in_the_Income_Tax_Return_for_the_relevant_Financial_year_for_the_TDS_is_deducted\" title=\"ABC ltd company\u2019s employer paying salary to Mr. Raman of Rs.17,50,000 then in this case if the Gross total Income of the Raman is expected to exceed maximum Taxable Income slab then Employer required to deduct Tds U\/S 192 on the salary amount. And accordingly, the employee can claim the same deducted TDS through Form 26AS (showing deducted amount) in the Income Tax Return for the relevant Financial year for the TDS is deducted.\">ABC ltd company\u2019s employer paying salary to Mr. Raman of Rs.17,50,000 then in this case if the Gross total Income of the Raman is expected to exceed maximum Taxable Income slab then Employer required to deduct Tds U\/S 192 on the salary amount. And accordingly, the employee can claim the same deducted TDS through Form 26AS (showing deducted amount) in the Income Tax Return for the relevant Financial year for the TDS is deducted.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#The_requirement_of_TAN_Tax_Account_Number\" title=\"The requirement of TAN (Tax Account Number):-\">The requirement of TAN (Tax Account Number):-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Due_Dates_of_24Q\" title=\"Due Dates of 24Q:-\">Due Dates of 24Q:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Form_16_Form_12_BA\" title=\"Form 16 &amp; \u00a0Form 12 BA:-\">Form 16 &amp; \u00a0Form 12 BA:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#Key_points_to_consider\" title=\"Key points to consider:-\">Key points to consider:-<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_sec_192_TDS_On_Salary\"><\/span><b>What is sec 192 (TDS On Salary)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the Employer or any other person in some other capacity is paying\u00a0<\/span><span style=\"font-weight: 400;\">Income<\/span><span style=\"font-weight: 400;\">\u00a0Under head \u2018<\/span>salary<span style=\"font-weight: 400;\">\u2018, then he is responsible for deducting TDS on an\u00a0<\/span>average rate of income tax, <span style=\"font-weight: 400;\">based on the prevailing rate during the Financial Year by considering the estimated Income of assessee. All Employers making such payments like Individual, HUF, Partnership Firms, Companies, Co-operative societies, trust, artificial judicial persons are liable to deduct TDS.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prerequisites_for_sec_192\"><\/span><b>Prerequisites for sec 192:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Payment made to resident employees.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Payment made to non-resident employees.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">For the deduction of TDS under section 192 \u00a0under the head salary, it is mandatory to have the employer-employee relationship between deductor and deductee.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Payment should be made by the employer to the employee under the Employment relationship.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The payment is in the nature of salary<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Amount on which TDS is required to be deductible should be exceeded the maximum amount chargeable to Tax\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Standard_Deduction\"><\/span><b>Standard Deduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Standard_deduction\"><\/span><b>Standard deduction:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For the AY 19-20, instead of giving the deduction in medical allowance and transport allowance, the government has provided a standard deduction of Rs. 40,000\/- or amount of salary whichever is less.<\/span><\/p>\n<p><b>NOTE: <\/b><b>&#8211; <\/b>2019 budget update<span style=\"font-weight: 400;\">: The benefit of standard deduction has been increased to Rs<strong>.<\/strong><\/span><strong>50,000.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Surcharge_and_cessAY-2020-21\"><\/span><b>Surcharge and cess(A.Y-2020-21):-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Surcharge_%E2%80%93\"><\/span><strong>Surcharge: &#8211;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>10% Surcharge<span style=\"font-weight: 400;\"> is applicable for taxpayers under category<strong>\u00a0<\/strong><\/span>Individuals, <a href=\"https:\/\/aktassociates.com\/blog\/hindu-undivided-family-taxability-benefits\/\">Hindu undivided family HUF)<\/a>, <span style=\"font-weight: 400;\">for Income slabs between 50 lacs to 1 crore and <\/span><span style=\"font-weight: 400;\">\u00a015 % surcharge is applicable for Income above 1 crore in case of individual or huf<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Health_and_Education_cess\"><\/span><b>Health and Education cess\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Health and Education cess is applicable @ 4% on Income tax for Resident and the non-resident assessee<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Example\"><\/span><b>Example:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"ABC_ltd_companys_employer_paying_salary_to_Mr_Raman_of_Rs1750000_then_in_this_case_if_the_Gross_total_Income_of_the_Raman_is_expected_to_exceed_maximum_Taxable_Income_slab_then_Employer_required_to_deduct_Tds_US_192_on_the_salary_amount_And_accordingly_the_employee_can_claim_the_same_deducted_TDS_through_Form_26AS_showing_deducted_amount_in_the_Income_Tax_Return_for_the_relevant_Financial_year_for_the_TDS_is_deducted\"><\/span><span style=\"font-weight: 400;\">ABC ltd company\u2019s employer paying salary to Mr. Raman of Rs.17,50,000 then in this case if the Gross total Income of the Raman is expected to exceed maximum Taxable Income slab then Employer required to deduct Tds U\/S 192 on the salary amount. And accordingly, the employee can claim the same deducted TDS through Form 26AS (showing deducted amount) in the <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">Income Tax Return<\/a> for the relevant Financial year for the TDS is deducted.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h2><span class=\"ez-toc-section\" id=\"The_requirement_of_TAN_Tax_Account_Number\"><\/span><b>The requirement of TAN (Tax Account Number):-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The person responsible for paying or deducting TDS will be required to obtain TAN Number mandatorily to deduct TDS if the Employee\u2019s income exceeds the <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-slab-rate-for-ay-2020-21\/\">Income Tax slab<\/a>. However, in certain TDS sections, there is exemption given to Deductor for not having <a href=\"https:\/\/aktassociates.com\/blog\/form-49b-for-tan-application\/\">TAN number<\/a> EG:-sec 194IB (Rent Paid by Individual)\u00a0\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Due_Dates_of_24Q\"><\/span><b>Due Dates of 24Q:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Fo<\/b><span style=\"font-weight: 400;\">r the Tds Deductor for the salary, the following due dates have to be considered:-<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Quarter<\/b><\/td>\n<td><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">April to June<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st\u00a0July<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">July to September<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st\u00a0Oct<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">October to December<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st\u00a0Jan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">January to March<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31st\u00a0May<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2319 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Form_16_Form_12_BA\"><\/span><b>Form 16 &amp; \u00a0Form 12 BA:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When the deducted TDS required to be Deposited to Government then a FORM 16 is also required to be issued to employees. He can claim the TDS amount while submitting a tax return against the total tax payable. The cut-off date for issuing Form 16 is \u00a031 May of the Next Financial year in which tax is deducted. Along with form 16, form 12 BA is also required to be\u00a0 issued in case the employer is giving <\/span>perquisites &amp; Profit lieu of salary under section 17 (3).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Key_points_to_consider\"><\/span><b>Key points to consider:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Verify all the PAN numbers<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Verify the challans, and try to match them through OLTAS or NSDL<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Signed Form-27A is to be filed with the<a href=\"https:\/\/aktassociates.com\/blog\/online-filing-of-tds-return\/\"> TDS return<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>what is sec 192, what amount of TDS required to be deducted, What will be the Standard Deduction, What are &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section 192 &#8211; TDS on Salary\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#more-2346\">Read more<span class=\"screen-reader-text\">Section 192 &#8211; TDS on Salary<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2351,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 192 - TDS on Salary - AKT Associates<\/title>\n<meta name=\"description\" content=\"what is sec 192, what amount of TDS required to be deducted, What will be the Standard Deduction, What are the due date for salary Deduction and filing, how much cess and Surcharge required to be levied?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 192 - TDS on Salary - AKT Associates\" \/>\n<meta property=\"og:description\" content=\"what is sec 192, what amount of TDS required to be deducted, What will be the Standard Deduction, What are the due date for salary Deduction and filing, how much cess and Surcharge required to be levied?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-25T07:00:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-19T10:42:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/section-192-tds-on-salary.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-192-tds-on-salary\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Section 192 &#8211; 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