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Can a salaried employee pay his tax from his own account

ramesh (Accountant) (261 Points)

21 January 2019

Is it possible to a Salaried employee to receive full salary without deducting tax monthly and pay tax from his own account before the end of financial year.

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6 Replies

srihari (student) (104 Points)
Replied 21 January 2019

yes, pay self assessment tax before deducting tax u/s192

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Giridhar S Karandikar (Team Lead) (7543 Points)
Replied 21 January 2019

employer is under obligation to deduct tax at source from salary if it exceeds exemption limit. so TDS wud be made by employer. however in case TDS is not made then you need to pay self assessment tax before filing return of income

manoj (student) (5205 Points)
Replied 21 January 2019

No he cant TDS is compulsory

PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)
Replied 21 January 2019

AS PER SECTION 192...IT IS COMPULSORY FOR EMPLOYER TO DEDUCT TAX..IF SALARY EXCEEDS THE BASIC EXEMPTION LIMIT ....

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srihari (student) (104 Points)
Replied 21 January 2019

can anyone tell me if the b.e.l exceeds and assessee paid self assessment/advance tax prior to deduct tax u/s 192B, making his net tax payable zero. even then employer is supposed to deduct tax??
please mention section, or case law