Tds on salary u/s 192a, 192b, 192c

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Hello friends.

My query is relating to e-tds. In the latest E-TDS RPU 3.9, in the form 24Q for salaries, there are three sections under which the deduction is to be made: 192A, 192B and 192C. can anyone help me understand exactly what is the difference between them...??? is there any difference in tds rate amongst them?? please help.
 


Attached File : 1093438 1325533 24q.doc downloaded: 5836 times
Replies (9)
Quick Summary
In Form 24Q, 92A 92B and 92C are codes for classifying employees, not sections. All fall under section 192 with same TDS rates. Section 192A relates to PF withdrawal. No sections 192B or 192C exist.

Nature of Payment

Section

Section code to be used in the return

Payments made to Govt. employees other than Union Govt. employees

192

92A

Payments made to employees other than Govt. employees

192

92B

Payments made to Union Govt. employees.Applicable from for statement pertaining to FY 2013-14 onwards.

192

92C

.
Whenever there is any doubt regarding codes, first of all refer to the data structure or prescribed file format. It’s an excel file and can be downloaded from tin-nsdl.com.

Hi,

As already mentioned correctly, 92A, 92B and 92C are section codes to be entered in case of filing TDS return under Form 24Q which refer to as follows:

92A: Payments made to Govt. employees other than Union Govt. employees

92B: Payments made to employees other than Govt. employees

92C: Payments made to Union Govt. employees.

The TDS rates shall be the same in all the three cases above. Its just the matter of classification of employees as per their relevant authority.

Regarding deduction of TDS under the sections mentioned in the Query above,

Section 192A is TDS on premature withdrawal of PF before 5 years and TDS is deducted @ 10% by Trustee of the PF scheme or any other person authorised under the scheme. Provided that the amount of withdrawal is in excess of Rs. 50,000/-.

And there is no Section 192B or 192C.

 

Hi,

I am a contract employee in a Government sector drawing a salary of Rs 40000 per month and only for 10 months. The total income per year is Rs 4 lakh, has much I can pay IT under which section it falls

192b

 file u/s 139 1

TDS is deducted u/s 192A on premature withdrawal from the Employees Provident Fund

There is no section as 192B and 192C

It will fall under section 194c

 

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