TDS Section 192 — Salary
FY 2025-26 · Rate Slab rate
What does this section cover?
Tax deducted by employer on salary income at average rate based on employee's projected annual income.
Why this section: Any employer paying salary must compute the employee's estimated annual tax liability and deduct it pro-rata each month.
Key facts
- Threshold
- Basic exemption limit (₹4 lakh under new regime FY 2025-26)
- Applicable for
- FY 2025-26
- Who deducts
- Employer (everyone — companies, firms, individuals with employees)
- Paid to
- Employee (resident or non-resident)
- Statutory source
- Section 192, Income Tax Act 1961
Common terms accountants use
If your description mentions any of these, Section 192 is likely the right answer. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBDT TDS rate chart.
Related TDS sections
Other sections in the same series or adjacent. Useful when narrowing down between similar payment categories.
Need a different section?
Describe the payment in plain English — “rent of plant”, “senior citizen interest”, “NRI dividend” — and the matcher will surface the right section.
Search TDS sections →Source: curated from the CBDT TDS rate chart. Dataset snapshot: 2025-04-01. Rates can change between Finance Acts and notifications — verify before deducting.