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2020-02-26 · TDS (Tax Deducted at Source) on Perquisites paid by the employer for AY 2020-21: Employers responsible for paying any income chargeable under the head ‘Salaries’ are required to deduct income tax on the estimated income of the assessee under the head ‘Salaries’ for the financial year 2019-20, or Assessment Year 2020-21, according to the Income Tax department. 2020-12-13 · Calculate each employee's total earnings. Total earnings include each employee's base salary, plus allowances and perquisites. Perquisites include the value of any facilities or other benefits provided by you to your employees, such as canteen, hotel, or fuel expenses. TDS is calculated based on yearly income. TDS will be weighted average tax per month.
Relevant extracts of Section 192 are as follows: 2018-05-29 · TDS SALARY TDS NON SALARY It is tax deducted by employer on Salary paid to employee It is tax deducted by payer on payment made to a payee other than salary 2020-01-22 · How to avoid TDS Deduction: Employers deduct the applicable tax in advance from salaries paid to employees. The latter can avoid salary cut, by investing in eligible tax deduction instruments.
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