20 December 2019
It depends upon the amount involved and TDS so far deducted. The income tax working from April 19 to till date of resignation / retirement to be worked out by deducting deduction under section 10 ( House rent, uniform maintenance, hostel ) Professional tax , deduction under 80 C and 80 D etc. Then standard deduction of Rs.50000/- and basic exemption of Rs.250000/-. If still there is taxable income, TDS to be deducted. if there is any deduction for TDS is made during the period of service, that amount should also be deducted.