Tds deducted without paying salary

This query is : Resolved

Faiz Alam (Querist)
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24 December 2013 Hello Everyone,

Please Guide me on this,
My friend is working in his father's Architect Service providing concern, working as an Employee, his salary is Rs. 40,000/-p.m. The thing is, he dont want to take salary, & since 7 months he is not taking his Salary. But the Accoountant is deducting the TDS from his Salary every month.

Is it correct on the Accountant's part?
Please explain me the whole thing.
Thank You.

Guest

Guest (Expert)

25 December 2013 AS PER SECTION 192(1) Any person responsible for paying any income chargeable under the head “Salaries” shall, at the time of payment, deduct income-tax 76[***] on the amount payable at the average rate of income-tax computed on the basis of the 78[rates in force] for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.
SO IN CASE OF SALARY HE SHOULD DEDUCT TDS WHEN IT IS ACTUALLY PAID TO YOU.SO CONTENTION OF ACCOUNTANT IS NOT CORRECT

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