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

arumoy (proprietor) (75 Points)

10 June 2014

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.

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Deepak Gupta (CA Student) (15922 Points)
Replied 10 June 2014

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

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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.

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Siddharth Goel (Chartered Accountant) (3031 Points)
Replied 14 June 2018

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.

Banka Srinivas (2 Points)
Replied 09 August 2018

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