Tax deduction at source: employers must estimate salary income, deduct and remit monthly tax, with interest and penalties.

Employers must estimate annual salary income and deduct tax at source under section 192 by computing aggregate tax at average rates for the year, dividing by twelve for monthly deduction, and including perquisites and amenities (valued under rules) in estimated salary subject to statutory exemptions and deductions; disbursing authorities must verify evidentiary proof, use correct challans, observe rounding conventions, and are liable under sections 201 and 276B for failure to deduct or remit, with interest and penal consequences.

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