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Section 192

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June 2026 Tax Compliance Deadlines for Income Tax and GST

Goods and Services Tax : The compliance tracker lists major due dates for TDS, advance tax, GST returns, QRMP filings, and other statutory obligations for ...

May 28, 2026 247176 Views 4 comments Print

TDS Rate Chart for Assessment year 2026-27 / Financial Year 2025-26

Income Tax : A summary of Tax Deducted at Source (TDS) rates under various sections of the Income-tax Act, 1961, covering payments to resident ...

October 17, 2025 52131 Views 5 comments Print

TDS on Salary under New Income Tax Act 2025

Income Tax : New Income Tax Act 2025 retains key TDS rules for salary, PF, and superannuation; explains employer duties, employee declarations,...

October 5, 2025 50403 Views 0 comment Print

Consequences of Non-Compliance to TDS (Section 201)

Income Tax : Understand the penalties, interest, and disallowance of expenditure under Section 201 for failure to comply with TDS provisions in...

July 5, 2025 8742 Views 0 comment Print

Section 194I: TDS on Payment of Rent

Income Tax : Understand Section 194I for TDS on rent, including applicable rates, thresholds, and clarifications for various rent types. Stay i...

June 27, 2025 13356 Views 0 comment Print


Latest News


Budget 2024: Credit of TCS/TDS Allowed in Salary Tax Calculation

Income Tax : Learn about the proposed amendments to Section 192 of the Income-tax Act, allowing salaried employees to claim credit for TCS and ...

July 24, 2024 8031 Views 0 comment Print


Latest Judiciary


Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year

Income Tax : Assessee was entitled to deduction under section 54F in respect of the entire value of all 50 residential flats receivable under t...

June 8, 2026 117 Views 0 comment Print

ITAT Remands Section 80GGC Claim as Political Donation Verification Was Incomplete

Income Tax : The Tribunal sent the issue of deduction for political donations back to the Assessing Officer after finding that bank transaction...

May 31, 2026 1281 Views 0 comment Print

Bank Liable for TDS Default on LFC Payments as Foreign Travel Is Not Exempt

Income Tax : Agra ITAT held that the bank was liable under Section 201 for non-deduction of TDS on LFC involving foreign travel because no bran...

May 27, 2026 627 Views 0 comment Print

No Section 201 Default if TDS Non-Deduction Was Due to Court Directions: ITAT Ahmedabad

Income Tax : Tribunal ruled that compliance with judicial orders restraining deduction of tax at source cannot attract liability under Sections...

May 12, 2026 246 Views 0 comment Print

Year-End Provisions Trigger TDS – ITAT Upholds Default but Grants Relief Window

Income Tax : ITAT holds TDS applies on year-end provisions where payee, amount, and nature are identifiable—assessee treated in default u/s 2...

May 5, 2026 831 Views 0 comment Print


Latest Notifications


TDS deduction on Salary – Old Regime- New Regime- CBDT clarified

Income Tax : CBDT vide Circular No. 04/2023-Income Tax clarified that  Each year, employer shall seek information from each of its employees r...

April 5, 2023 31155 Views 1 comment Print

All about TDS on Salary for Financial Year 2022-23 / Assessment Year 2023-24

Income Tax : DEDUCTION OF TAX AT SOURCE- INCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 DURING THE FINANCIAL...

December 7, 2022 85224 Views 1 comment Print

TDS & Tax on Salary | Section 192 | FY 2021-22 | AY 2022-23

Income Tax : CBDT issued Income Tax Circular No. 04/2022 on 15th March 2022 and explained all provisions related to deduction of Tax At Source ...

March 15, 2022 100461 Views 1 comment Print

Furnishing of evidence by employee for TDS deduction on Salary for FY 2021-22

Income Tax : Furnishing of evidence of claims by employee for deduction of tax under section 192 for the FY 2021-22 and AY 2022-23. (For Assess...

September 15, 2021 24525 Views 0 comment Print

TDS and Tax on Salary | Section 192 | FY 2020-21 | AY 2021-22

Income Tax : CBDT issued Income Tax Circular No. 20/2020 dated 03rd December 2020 which contains provision for TDS on Salary for the Financial ...

December 3, 2020 53697 Views 0 comment Print


Circular No. 9/2003-Income Tax Dated 18-11-2003

November 18, 2003 2072 Views 0 comment Print

Income Tax Circular No. 9/2003 Reference is invited to Circular No. 13/2002 dated 23-12-2002 wherein the the rates of deduction of income-tax from the payment of income under the head ‘Salaries’ under section 192 of the Income-tax Act, 1961, during the financial year 2002-03, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under

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