TDS whether uniformity of deduction must?

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C.A Alok Mukherjee (Querist)
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18 December 2009 Suppose mr. x an employee whose tax liability in the financial year 2009-10, calculated for rs Rs 12000. Income component is calculated based on projected salary upto march 10. Now, whether the employer is legally bound to deduct income tax uniformly in the balance month? In case, Mr X wants Rs 8000 deduction of tax From Nov to Jan 10 and balance Rs 4000 in march 10, can he opt such mode legally?

M Prabhakar Menon

M Prabhakar Menon (Expert)
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18 December 2009 The employer is required to deduct tax u/s 192 of the IT Act.If the tax deducted for the year falls short then the employer is answerable to the dept. Normally all employers try to collect data on all income of an employee including payments which are deductible during the course of the year to avoid shortfall in TDS +/- month to month is OK but how will u cover yourself if the said person quits without your knowledge

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
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18 December 2009 Employer has to work on employee salary on which they have to deduct TDS u/s 192 if Salary is going to cross the Limit of IT Dept. and also in monthly mode but if you missed some month then u can adjust before year ends.
you have to divide tax by 12 and monthy deduction as on month till Nov ok
Excess Deduction is allowed but lover dedution is not allowed.
so you have to deduct min. till month

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C.A Alok Mukherjee

C.A Alok Mukherjee (Querist)
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21 December 2009 Lower deduction mean monthly or a financial year? If it is financial year, i have no point to argue, but if it is for monthly can you refer the section or relevant provision, it's important.