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s. 192s. 392·TDS on salary

Drafting Simplification

What this means for you

The language has been simplified but the legal effect is the same. Section 192 is now Section 392. You do not need to change your tax planning or compliance approach. Update section references in new filings.

Compliance affected Forms changed

Relevant for:Salaried PersonsTax Professionals

ITA 1961 — Section 192

Review pending

Section 192: Every employer paying salary shall deduct tax at source based on estimated annual income. Average rate of income tax computed.

ITA 2025 — Section 392

Review pending

Section 392: TDS on salary and accumulated balance due to an employee. Deduct monthly based on estimated annual income at slab/average rate. Includes 192A equivalent (EPF withdrawal TDS at 10% above Rs. 50,000).

What Changed

AI Summary

Renumbered from 192 to 392. Sections 192 and 192A consolidated into Section 392. Obligation and computation unchanged.

Verdict

Language simplified or restructured for clarity. Legal effect remains the same.

Linked forms: Form 130 (old: Form 16) · Form 138 (old: 24Q)

ITA 2025 — Section 392Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source