Salary

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 January 2011 Dear All,

Please let me whether it is mandatory to consider the salary of earlier employer by the current employer for TDS deduction and for form 16 Or can he deduct the TDS only on the basis salary given by him

Thanks in advance

CMA. Dinesh S Adhikari, ACMA

CMA. Dinesh S Adhikari, ACMA (Expert)
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18 January 2011 as per act this is not mandatory that current employer consider salary given by previous employer, however, if employee wishes then employee can request to the current employer to compute tax on also that salary which has been given by previous employer...

Regards!!!
Dinesh S. Adhikari

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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18 January 2011 3.4 Sub- section (2) of section 192 deals with situations where
an individual is working under more than one employer or has
changed from one employer to another. It provides for deduction
of tax at source by such employer (as the tax payer may choose)
from the aggregate salary of the employee who is or has been in
receipt of salary from more than one employer. The employee is
now required to furnish to the present/chosen employer details
of the income under the head "Salaries" due or received from the
former/other employer and also tax deducted at source there from,
in writing and duly verified by him and by the former/other
employer. The present/ chosen employer will be required to deduct
tax at source on the aggregate amount of salary (including salary
received from the former or other employer).

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