Tax deduction at source on salaries: rules for rates, perquisite valuation, employer obligations and electronic TDS compliance. Deduction of tax at source under Section 192 requires employers to estimate taxable salary (including taxable perquisites), compute income-tax at prescribed rates, deduct tax on average from each salary payment and deposit it to Government within prescribed time; employers may opt to pay tax on non-monetary perquisites themselves, treated as deemed TDS. Employers must obtain/quote TAN and PAN, furnish prescribed certificates (Form 16/Form 16AA) and particulars of perquisites (Form 12BA), file periodic electronic/quarterly and annual TDS statements, verify employees' claims for other incomes or house-property loss via prescribed declarations, maintain specified records for perquisite valuation, and observe penalties, interest and prosecution provisions for defaults.