31 March 2021
what is the process to deduct TDS from salary if an employee join in the new organization during the month of March,2021 at higher Salary and no declaration is received from previous employer regarding TDS deduction.
31 March 2021
As per 192(2) employer need to consider income from previous employer also while deducting tds on salary.
*Liability of employer to deduct TDS arises only after employee furnishes to such employer the details of the income due or received by him from the other employer. CIT v/s Marubeni India Pvt Ltd
So your duty to get details of income from previous employement, if employee not giving you need to deduct tds based on what ever declared given by him and salary paid by you