#Section 192
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Important provisions of Tax Deducted at Source

TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT

Income not taxable in India merely because overseas employer paid salary into NRE account in India

Pigmy commission treatment as salary vis-à-vis TDS u/s 192 needs re-verification

TDS on annual maintenance charges for maintenance of medical equipment

TDS not deductible on Foregone Salary & Employee cannot claim credit

TDS on Salary under Section 192

Once appeal is adjudicated on merits, refusing to condone delay is an error

Foreign Travel not covered u/s. 10(5) hence TDS deductible on same u/s 192(1)

TDS on Salary needs to be deducted only at the time of making such payment

Income earned on job assigned at Indonesia cannot be considered a global income to be taxable in India

Salary TDS U/S 192 Changes/Clarification W.E.F. 05/04/2023

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

Auto Excel calculator for Salary Certificate in Form 16 for FY 2022-23
Explore the latest Section 192 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
