Salary & Form 24Q
10 common TDS questions on salary & form 24q, answered by a CA firm and kept current for FY 2026-27.
How is TDS on salary computed?
The employer estimates the employee's annual taxable salary under the chosen regime, computes the yearly tax, and deducts it in roughly equa…
Which tax regime is the default for salary TDS in FY 2026-27?
The new regime is the default; an employee must positively opt for the old regime each year if they want it for TDS.…
Can an employee submit investment proofs to reduce salary TDS?
Yes — under the old regime the employee declares planned investments in Form 12BB and submits proofs before year-end so the employer reduces…
How do I deduct salary TDS for an employee who joined mid-year or had a previous employer?
Ask the employee for previous-employer salary and TDS details in Form 12B; include them so the combined annual tax is deducted correctly and…
Is TDS deducted on the employer's PF or NPS contribution?
The contribution itself isn't subject to TDS, but the employer's aggregate contribution to PF, NPS and superannuation above ₹7.5 lakh a year…
What is the difference between Form 16 Part A and Part B?
Part A is the TRACES-generated summary of salary paid and TDS deposited; Part B is the detailed computation of taxable salary and tax.…
How is salary TDS adjusted for HRA exemption?
Under the old regime the employer allows the least of the three HRA limits as exempt and deducts TDS only on the balance; rent proof is need…
What TDS rate applies on salary if the employee has no PAN?
TDS is deducted at the higher of 20% or the average rate of tax — and the employee cannot get credit without a valid, operative PAN.…
By when must Form 16 be issued to employees?
By 15 June following the end of the financial year.…
Is TDS deducted on bonus and arrears of salary?
Yes — bonus and arrears are taxable salary and TDS is deducted in the month they are paid or credited; relief under Section 89 for arrears c…
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