When can TDS be deducted on salary

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When can employer deduct TDS? has it to
do something with companies turnover or the size of company does not matter, only when employee reaches income tax payable limit, employer deducts it not matter what the turnover of company is?
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TDS related to employee salary does not related to turnover or size of company, whenever the salary payable to employee exceeds the basic limit not chargeable to tax TDS need to be deducted


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