TDS on Salaries - Income Tax Department

Note: 1. aggregate amount deductible under section 80C shall not exceed one lakh
rupees.
2. aggregate amount deductible under the three sections i.e. 80C, 80CCC
and 80CCD, shall not exceed one lakh rupees.
B. other sections (e.g.80E, 80G etc)
Under Chapter VIA
Gross Amount Qualifying Amount Deductible Amount
(a) Section Rs. Rs. Rs.
(b) Section Rs. Rs. Rs.
(c) Section Rs. Rs. Rs.
(d) Section Rs. Rs. Rs.
(e) Section Rs. Rs. Rs.
10. Aggregate of deductible
amounts under Chapter VI-A
Rs.
11. Total income (8-10) Rs. Rs.
12. Tax on total income Rs. Rs.
13. Surcharge (on tax computed at Rs.
S.No. 12) Rs.
14. Education Cess @ 3% on
(Tax at S.No. 12 plus surcharge
at S.No. 13) Rs.
Rs.
15. Tax payable (12+13) Rs. Rs.
16. Relief under section 89
(attach details) Rs.
Rs.
17. Tax payable (15-16) Rs.
18. Less: (a) Tax deducted at Rs. Rs.
source u/s 192(1)
(b) Tax paid by the employer
on behalf of the employee u/s
192(1A) on perquisites
u/s 17(2). Rs. Rs.
19. Tax payable Refundable (17-18) Rs.
Sl.
No.
Nature of
perquisite
(see rule 3)
FORM NO. 12BA
{See rule 26A(2)(b)}
Value of
perquisite
as per
rules (Rs.)
Amount,
if any,
recovered
from the
employee
(Rs.)
ANNEXURE-II
Statement showing particulars, other fringe benefits
or amenities and profits in lieu of salary with
value thereof
1. Name and address of employer
2. TAN
3. <strong>TDS</strong> Assessment Range of the employer
4. Name, designation and PAN of employee
5. Is the employee a director or a person
with substantial interest in the company
(where the employer is a company)
6. Income under the head ‘Salaries’ of the
employee (other than from perquisites)
7. Financial Year
8. Valuation of perquisites
1. Accommodation
2. Cars/Other automotive
3. Sweeper, gardener,
watchman or
personal attendant
4. Gas, electricity, water
Amount of
perquisite
chargeable
to tax
Col(3)-Col(4)
(Rs.)
94
95