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        Case ID :
        Income Tax

        CORRIGENDUM TO CIRCULAR NO. 4 OF 2020 DATED 16.01.2020

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        Tax Deduction from Salaries: TDS not required unless estimated salary is taxable after exemptions and deductions. The corrigendum replaces a gross threshold rule by stipulating that no tax shall be deducted at source unless the estimated salary income, including perquisites, is taxable after giving effect to the exemptions, deductions and relief as applicable; Circular No.04/2020 is modified accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax Deduction from Salaries: TDS not required unless estimated salary is taxable after exemptions and deductions.

                                The corrigendum replaces a gross threshold rule by stipulating that no tax shall be deducted at source unless the estimated salary income, including perquisites, is taxable after giving effect to the exemptions, deductions and relief as applicable; Circular No.04/2020 is modified accordingly.


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