TDS On salary

This query is : Resolved

CA. Iti Arora (Querist)
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10 March 2010 The 'a' has received Salary of 3 months pertaining to last year in the current year.But he has already considered it as taxable salary in the last year's return and paid the balance tax thereon.

Is the contention of the employer correct regarding deduction of Tax at Source on the salary for last year on which the 'a' has already paid tax and filed the return.Does not it deem to be double taxation of the salary income due to difference in the basis i.e. Due or Receipt on which the salary is taxable.

Thank You.

CA Prashant Gupta

CA Prashant Gupta (Expert)
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10 March 2010 salary is taxable on paid or payable whichever is early. So it was right you depsoit tax last year.
Now as per TDS it is also same so employer should not deduct TDS this year becasue it was last year salary and TDS was to be deducted last year.
and for double taxation TDS is not final tax if TDS is more then you can calim refund in your return.