Section 192: TDS on salary
Section 192 of the Income-tax Act, 1961 covers TDS on salary. From 1 April 2026 the same deduction sits in Section 392(1), Income-tax Act, 2025. The rate, threshold and conditions below were read from incometaxindia.gov.in on 13 October 2026.
Section 192 at a glance
| Nature of payment | Income chargeable under the head "Salaries" |
|---|---|
| Who deducts | Any person responsible for paying income chargeable under the head "Salaries" (employer) |
| Income-tax Act, 2025 | Section 392(1), Income-tax Act, 2025 |
TDS rate
| Payee | Rate |
|---|---|
| Employee (individual) | Average rate of income-tax computed on the basis of the rates in force for the tax year on estimated salary income for the tax year (no fixed percentage) |
Rates exclude surcharge and health and education cess.
Conditions and exceptions
- Deducted at the time of payment.
- No explicit monetary threshold: tax is deducted only if estimated salary income is taxable at the average rate.
- CBDT FAQ (Q2.3): old sections 192 to 194T are consolidated into sections 392 (salary) and 393 (other payments) for sums paid/credited on or after 1 April 2026.
Which Act applies to your payment
The 1961 Act governs a payment if it was credited or paid on or before 31 March 2026, whichever happened first. If both happen on or after 1 April 2026, the 2025 Act applies. Salary follows the date of payment.
Source and verification
Income Tax Department: Section 392(1), Income-tax Act, 2025 →
Last verified on 13 October 2026. Finance Acts change TDS rates and thresholds; check the source before you deduct. This is general information, not advice for your situation.
Related
Frequently asked questions
What is the TDS rate under section 192?
Average rate of income-tax computed on the basis of the rates in force for the tax year on estimated salary income for the tax year (no fixed percentage) for employee (individual). Rates exclude surcharge and cess.
What is section 192 called under the new Income-tax Act?
From 1 April 2026 it is Section 392(1), Income-tax Act, 2025. The e-filing portal's TDS FAQ says the rates and thresholds were carried over; the section number is what changed.
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