Tax deduction at source from salaries: employers must compute, deduct, deposit and certify TDS and file e TDS returns. Employers must deduct income tax at source under Section 192 on estimated salary income (including taxable perquisites), applying prescribed age and gender based rates and education cesses; employers may pay tax on non monetary perquisites at their option. Taxable salary is computed by valuing perquisites per Section 17 and Rules, allowing deductions under section 16 and Chapter VI A within statutory limits. Deductors must deposit tax timely (ITNS 281), file quarterly e TDS returns in Form 24Q with accurate TAN/PAN, issue Form 16/Form 16AA and Form 12BA where applicable, and face interest, penalties and prosecution for non compliance.