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Deduction of Tax from the “Salary” [ Sec-192]

The summarized provisions of Sec. 192 towards Deduction of Tax from the 'Salary' are given below :

Who is the taxpayer


Who is the recipient


Payment covered

Taxable salary of the employee

At what time tax has to be deducted at source

At the time of payment

Maximum amount which can be paid without Tax Deduction

The amount of exemption limit (i.e.`.2,00,000/
.2,50,000 for the assessment year 2013-14.)

Rate of tax deducted at source

Normal Rates applicable to an individual

Is it possible to get the payment without tax deduction or with lower tax deduction

The employee can make an application in Form No.-13 to the Assessing Officer to get a certificate of lower tax deduction or no tax deduction.


Note:      -               ` 2,00,000 is for Individual / H.U.F. / A.O.P.

              -               `. 2,50,000 is for Senior Citizen

How to deduct Tax When a Person is employed by more than one Employer :

Where, during the financial year, an assessee is employed simultaneously under more than one employer, In such case,  Tax will be deducted on the aggregate Salary by one of the employers ( being the employer as the employee may choose, having regard to the circumstances of his case, by submitting the information in Form No.12B.

Relief U/s 89 :

If the employee furnishes information in Form No- 10E to the employer, relief under section 89 should be given to the concerned employee while deducting Tax at Source u/s 192. However,  this facility is available only if the employer is Government or Public Sector undertaking or company , co-operative society, local authority, University, Institutions or association or Body.

Can the Employer Deduct Tax in Respect of Other Incomes of Employee :

The Provisions are given below :-

    • The employer may or may not declare his other incomes to the employer.

    • If  the employee wants to declare his othe incomes to the employer, then such  information should be given on a plain paper to the employer.

    • The employee may declare details of his other incomes ( including loss under the head “Income from House Property” but not any other loss ) and tax deducted thereon by others. If such information is not submitted by the employee to the employer, then employer cannot take into consideration other incomes of the employee.

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