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Nation

Circular issued by CBDT on TDS on salaries for current government capital

by TLN Team December 12, 2022December 12, 2022
written by TLN Team December 12, 2022December 12, 2022
Circular issued by CBDT on TDS on salaries for current government capital

Any person responsible for paying salary must deduct income tax while paying the amount said, The Central Board of Direct Taxes (CBDT) in a circular related to TDS deduction from salaries.

The circular said that the tax should be deducted at the average rate calculated, based on the rates in force for the current financial year, on the estimated salary income of the recipient for that year.

The circular was issued last week by CBDT. The circular basically explains the obligation of employers with regard to the deduction of tax at source from salaries under section 192 of the Income-tax Act, 1961 for the Financial Year 2022-23.

As per Section 192, the person responsible for paying salary income must provide the recipient with a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value thereof.

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