TDS deduction on Arrears of salary transferred to PF A/c

Aishwarya Renge (CA) (25 Points)

02 March 2022  

My mother works as professor in Govt. college. She has received arrears of salary difference in this FY.

As per circular from University, this whole amount of arrears is not paid upfront to the employee, but this amount should be transferred to PF account of employee.

College has decided to deduct TDS on this amount and deduct this from monthly salary paid to the employee. Due to this, monthly salary has reduced a lot. But as per my opinion, TDS should be deducted from arrears and only net amount should be transferred to the PF A/c.

Please guide.