Salary TDS compliance requires employee income declarations and claim evidence, with standardised forms supporting accurate withholding calculations.

Salary TDS compliance under Rules 204 and 205 permits employees to furnish Form No. 122 particulars of other salary income, house-property loss, specified other income, and TDS or TCS credits for accurate tax deduction. Employees must submit Form No. 124 evidence for eligible exemptions and deductions, including house rent allowance, leave travel expenditure, house-property interest and Chapter VIII claims. Employers must issue applicable perquisite statements in Form No. 123 or Form No. 130. The rules consolidate the prior framework through standardised forms and prescribed substantiation requirements.

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