Mar 21, 2025 ·Learn how to calculate TDS on salary underSection 192. Understand the rules, exemptions, and steps to determine taxable income and deductions accurately. Jun 20, 2025 ·Section 192 of theIncomeTax Act, 1961 provides forTDS on salaryincomeearned by an employee and paid by an employer. The employer deducts tax deducted at source while paying or crediting thesalaryincometo the employer. While the employee can claim thisTDSwhile filing his/ herincometax return and treatTDSas an advance tax. Salaryearnings and tax saving plans constantly change. Does this affect yourTDScomputation each month? If yes, SalaryTDS dynamically determines monthlyTDSbased on changes in annual projected tax.