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Provisions of Sec 192 to 196 of Income Tax Act, 1961 By CA Prabhat H Hyundai Motor India LimitedIntroduction IT is chargeable on annual basis and the quantum of tax determined as per the statutory
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Anyone who is required to comply with the provisions of sec 192 needs to fill it out.
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This may include employers, individuals, or organizations who are responsible for deducting TDS (Tax Deducted at Source) from employee salaries or making payments that fall under the purview of sec 192.
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What is provisions of sec 192?
Section 192 of the Income Tax Act deals with the deduction of TDS from salary payments.
Who is required to file provisions of sec 192?
Employers are required to file provisions of sec 192 and deduct TDS from the salary payments of employees.
How to fill out provisions of sec 192?
Employers need to calculate the TDS amount based on the salary payment, deduct the TDS from the salary, and report it in the Form 24Q.
What is the purpose of provisions of sec 192?
The purpose of provisions of sec 192 is to ensure timely deduction and payment of TDS from salary payments to employees.
What information must be reported on provisions of sec 192?
Employers need to report details of salary payments, TDS deductions, PAN of employees, and other relevant information.
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