{"id":5695,"date":"2025-05-12T10:30:30","date_gmt":"2025-05-12T10:30:30","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=5695"},"modified":"2026-10-07T12:50:54","modified_gmt":"2026-10-07T12:50:54","slug":"how-to-file-tds-under-section-192b-tds-correctly","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/","title":{"rendered":"How to File TDS Under Section 192b TDS Correctly?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#What_is_Section_192B_TDS\" title=\"What is Section 192B TDS?\">What is Section 192B TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Key_Features_of_192B_TDS\" title=\"Key Features of 192B TDS\">Key Features of 192B TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#How_to_Calculate_TDS_Under_192B_TDS\" title=\"How to Calculate TDS Under 192B TDS?\">How to Calculate TDS Under 192B TDS?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#1_Calculate_annual_salary\" title=\"1. Calculate annual salary\">1. Calculate annual salary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#2_Deduct_exemptions\" title=\"2. Deduct exemptions\">2. Deduct exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#3_Deduct_investments\" title=\"3. Deduct investments\">3. Deduct investments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#4_Get_taxable_income\" title=\"4. Get taxable income\">4. Get taxable income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#5_Apply_income_tax_slabs\" title=\"5. Apply income tax slabs\">5. Apply income tax slabs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#6_Divide_by_months\" title=\"6. Divide by months\">6. Divide by months<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Using_Our_GST_Billing_Software\" title=\"Using Our GST Billing Software\">Using Our GST Billing Software<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Steps_to_File_192B_TDS\" title=\"Steps to File 192B TDS\">Steps to File 192B TDS<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Step_1_Collect_employee_details\" title=\"Step 1: Collect employee details\">Step 1: Collect employee details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Step_2_Calculate_TDS_monthly\" title=\"Step 2: Calculate TDS monthly\">Step 2: Calculate TDS monthly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Step_3_Deposit_tax\" title=\"Step 3: Deposit tax\">Step 3: Deposit tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Step_4_File_quarterly_return_Form_24Q\" title=\"Step 4: File quarterly return (Form 24Q)\">Step 4: File quarterly return (Form 24Q)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Step_5_Issue_Form_16\" title=\"Step 5: Issue Form 16\">Step 5: Issue Form 16<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Mistakes_to_Avoid\" title=\"Mistakes to Avoid\">Mistakes to Avoid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Switch_to_Online_Accounting_Software\" title=\"Switch to Online Accounting Software\">Switch to Online Accounting Software<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/margbooks.com\/blogs\/how-to-file-tds-under-section-192b-tds-correctly\/#FAQ\" title=\"FAQ\">FAQ<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Filing TDS (Tax Deducted at Source) under Section 192B TDS is a critical responsibility for employers in India. This section governs the deduction of tax from the salary paid to employees and ensures that income tax is collected in a timely and systematic manner.<\/p>\n\n\n\n<p>For organizations and HR departments, understanding the nuances of 192B TDS is essential to maintain compliance, avoid penalties, and foster transparency in salary disbursements.<\/p>\n\n\n\n<p>In this blog, we\u2019ll explore all aspects, how to calculate and file it accurately, and how digital tools or software can make this process seamless.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Section_192B_TDS\"><\/span><strong>What is Section 192B TDS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 192B TDS of the Income Tax Act deals with salary payments. Here, tax is deducted as per the income tax slabs. It is not a fixed rate like other TDS sections.<\/p>\n\n\n\n<p>This section is for every employer, whether private, public, or government. If your employee\u2019s income crosses the exemption limit, TDS must be deducted. The employer is responsible for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculating tax correctly<\/li>\n\n\n\n<li>Deducting it monthly<\/li>\n\n\n\n<li>Depositing it on time<\/li>\n\n\n\n<li>Filing returns<\/li>\n\n\n\n<li>Giving Form 16 to employees<\/li>\n<\/ul>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Features_of_192B_TDS\"><\/span><strong>Key Features of 192B TDS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Understanding the key features of 192B TDS helps employers stay compliant and avoid penalties. You can also check this with our MargBooks software as well. The main points are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Based on income slab rates<\/li>\n\n\n\n<li>PAN of the employee is mandatory<\/li>\n\n\n\n<li>Deducted every month<\/li>\n\n\n\n<li>Paid to the government by the 7th of next month<\/li>\n\n\n\n<li>Quarterly TDS return must be filed in Form 24Q<\/li>\n\n\n\n<li>Form 16 must be given to employees by June 15<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Calculate_TDS_Under_192B_TDS\"><\/span><strong>How to Calculate TDS Under 192B TDS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Follow these simple steps:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Calculate_annual_salary\"><\/span><strong>1. Calculate annual salary<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Include basic pay, HRA, bonuses, etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Deduct_exemptions\"><\/span><strong>2. Deduct exemptions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Standard deduction, HRA exemption, and professional tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Deduct_investments\"><\/span><strong>3. Deduct investments<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Include savings under 80C, 80D, etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Get_taxable_income\"><\/span><strong>4. Get taxable income<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Subtract all exemptions from total income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Apply_income_tax_slabs\"><\/span><strong>5. Apply income tax slabs<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Calculate the total tax based on slab rates.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Divide_by_months\"><\/span><strong>6. Divide by months<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Spread the tax across the remaining months of the year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Using_Our_GST_Billing_Software\"><\/span><strong>Using Our GST Billing Software<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Our MargBooks software often includes built-in payroll and TDS features. It helps you calculate taxes automatically. You don\u2019t need to do complex calculations manually. The software also generates challans quickly. This reduces errors and saves time.<\/p>\n\n\n\n<p>You can track monthly deductions easily. It keeps records safe and organized. Most tools also alert you about due dates. So, you never miss a deadline.<\/p>\n\n\n\n<p>Using <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> makes your tax process smooth and hassle-free. It\u2019s a smart choice for every business managing salaries and TDS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_File_192B_TDS\"><\/span><strong>Steps to File 192B TDS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_Collect_employee_details\"><\/span><strong>Step 1: Collect employee details<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Get PAN, salary, and declaration proofs.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_Calculate_TDS_monthly\"><\/span><strong>Step 2: Calculate TDS monthly<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Do it manually or with payroll tools.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_Deposit_tax\"><\/span><strong>Step 3: Deposit tax<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Pay using Challan ITNS 281. Do this before the 7th of the next month.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_File_quarterly_return_Form_24Q\"><\/span><strong>Step 4: File quarterly return (Form 24Q)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Mention employee details and salary breakup.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_Issue_Form_16\"><\/span><strong>Step 5: Issue Form 16<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Give this to your employees by June 15 every year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mistakes_to_Avoid\"><\/span><strong>Mistakes to Avoid<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You can avoid various penalties and notices. Make sure to avoid them by using tools and staying alert. These tips are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wrong or missing PAN<\/li>\n\n\n\n<li>Late payment of TDS<\/li>\n\n\n\n<li>Errors in calculating exemptions<\/li>\n\n\n\n<li>Not filing returns on time<\/li>\n\n\n\n<li>Delays in issuing Form 16<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Switch_to_Online_Accounting_Software\"><\/span><strong>Switch to Online Accounting Software<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Switching to our MargBook software makes TDS filing simple and fast. You can manage salaries, tax deductions, and returns all in one place. It cuts down on manual work. You don\u2019t need to track spreadsheets or paper files. The software updates in real-time. Your data stays safe and backed up.&nbsp;<\/p>\n\n\n\n<p>Our platform also offers automatic calculations and reminders. This helps you avoid mistakes and penalties. You can also generate reports with just a few clicks. It\u2019s easy to use and saves time. For any business handling employee salaries, online <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> is a smart and reliable solution.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong><strong>Conclusion<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Filing TDS under Section 192B TDS is simple when you follow the right steps. Keep your employee records accurate. Avoid delays in payments or returns. Small mistakes can lead to big penalties. Use reliable tools to simplify the process. Automation helps reduce errors and saves valuable time. Timely reminders and accurate reports can make a big difference in staying compliant.<\/p>\n\n\n\n<p>One such tool is <a href=\"https:\/\/margbooks.com\/\">MargBooks<\/a>, which helps businesses manage payroll, TDS, and accounts in one place. It\u2019s easy to use and fits the needs of growing businesses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQ\"><\/span><strong>FAQ<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>1. What is Section 192B of the Income Tax Act?<\/strong><\/h6>\n\n\n\n<p>Section 192B does not specifically exist in the Income Tax Act as it relates to TDS on salary. In fact, when 192B is referenced, it usually means Section 192, which is the provision on which TDS on salary is based. However, Section 192A is related to TDS on premature withdrawals from provident funds. If TDS on salary for payments made on or after April 1, 2026 is to be deducted, it is guided by Section 392 of the Income Tax Act, 2025.\u00a0<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>2. Is 192B TDS the same as Section 192?<\/strong><\/h6>\n\n\n\n<p>In practice, this idea is applicable. Users searching for 192B TDS are inadvertently searching for TDS on salary that needs to be deducted under Section 192. In the event that a software application, payslip, or website mentions 192B, it is advisable to refer to the original law or the TRACES portal before filing the return.\u00a0<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>3. Which section applies to salary TDS under the new law, instead of section 192B of the Income Tax Act?<\/strong><\/h6>\n\n\n\n<p>Section 392 of the Income-tax Act, 2025 governs salary TDS payments from April 1st, 2026. This means it supersedes Section 192 and incorporates the now-defunct Section 192A. The changes have not affected the existing rates, thresholds, and deadlines. Tax returns for salary payments now use Section 392.\u00a0<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>4. Who is responsible for deducting TDS under 192B of the Income Tax Act (Section 192)?<\/strong><\/h6>\n\n\n\n<p>Employers include both private companies and individuals and take responsibility for paying the taxable salaries. It is the employer&#8217;s duty to deduct tax at the time of income payment, deposit it with the government, file the quarterly return, and issue the tax deducted at source (TDS) certificate. Employees do not have to do anything in this regard.\u00a0<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>5. What rate of TDS applies under section 192B of the Income Tax Act?<\/strong><\/h6>\n\n\n\n<p>There is no specific rate for calculating TDS. According to Section 192, the employer calculates TDS based on the employee&#8217;s expected income for the year. The employer figures out annual tax according to the selected income tax scheme of the employee and deducts tax monthly. Exemptions such as HRA and standard deduction, as well as deductions such as 80C and 80D, only apply to the employee who has selected the old tax scheme. If the taxable income of the employee is lower than the minimum exemption limit, the employer cannot deduct any TDS.\u00a0<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>6. What are the due dates for depositing and filing salary TDS?<\/strong><\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deposit: Ordinarily, the due date for making deposits is the 7th day of the month succeeding the month&#8217;s end. In instances when tax is deducted during the month of March, the due date is extended to April 30.<\/li>\n\n\n\n<li>Return: Quarterly salary returns (Form 24Q) are submitted quarterly, and penalties for late filings are imposed under Section 234E.<\/li>\n\n\n\n<li>Certificate: Form 16 is to be issued before June 15 every year after the fiscal year is finished.<\/li>\n\n\n\n<li>As per the 2025 Act: As per one source, Form 130 has effectively replaced Form 16, and Form 143 has replaced Form 24Q; therefore, it is imperative to check the relevant forms and dates for the relevant fiscal year on the website of the Income Tax Department.\u00a0<\/li>\n<\/ul>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>7. What happens if TDS on salary is deducted or deposited late?<\/strong><\/h6>\n\n\n\n<p>Late deduction and late payment attract interest under Section 201(1A), and late filing of the return draws a fee under Section 234E. Delayed issuance of the TDS certificate can also invite a penalty. Wrong or missing PAN is a common cause of notices and mismatches in the employee&#8217;s Form 26AS. Keeping accurate employee records and using payroll software with due-date reminders reduces these problems.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>8. How can an employer avoid mistakes when handling TDS under section 192B of the Income Tax Act?<\/strong><\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check that the correct section is used: 192 for salary until March 2026, and 392 from April 2026.<\/li>\n\n\n\n<li>Collect PAN, regime choice, and investment declarations at the start of the year.<\/li>\n\n\n\n<li>Recalculate TDS when the salary, regime, or declarations change.<\/li>\n\n\n\n<li>Deposit by the 7th using the correct challan.<\/li>\n\n\n\n<li>Reconcile the quarterly return with the challans before filing.<\/li>\n\n\n\n<li>Match the TDS certificate against the return data before issuing it.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Filing TDS (Tax Deducted at Source) under Section 192B TDS is a critical responsibility for employers in India. This section governs the deduction of tax from the salary paid to employees and ensures that income tax is collected in a timely and systematic manner. For organizations and HR departments, understanding the nuances of 192B TDS [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[1948],"tags":[],"class_list":["post-5695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",1200,576,false]},"categories_names":{"1948":{"name":"Income Tax","link":"https:\/\/margbooks.com\/blogs\/category\/income-tax\/"}},"tags_names":[],"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",300,144,false],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",305,146,false],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",400,192,false],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",600,288,false],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",1024,492,false],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",130,62,false],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2025\/05\/192b-tds.jpg",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/5695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=5695"}],"version-history":[{"count":2,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/5695\/revisions"}],"predecessor-version":[{"id":10665,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/5695\/revisions\/10665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/5696"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=5695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=5695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=5695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}