Menu
Every year The Central Board of Direct Taxes (‘CBDT’) issues guidelines regarding tax to be deducted at source on salary under section 192 of the Income Tax Act, 1961. The guidelines focuses on the documents to be collected by the employer and submitted by the employee to his/her employer so that employer will deduct the tax accordingly.
For FY 2022-2023 CBDT on December 07, 2022 has issued a detailed circular for deduction of tax at source from salaries. CBDT has explained the obligation of employers with regard to deduction of tax at source.
