https://www.taxtmi.com/caselaws?id=64717 Employers computing salary tax deduction may consider employees' donations qualifying for deduction under section 80G where the prescribed annual TDS return form specifically provides for those amounts. Section 192 permits tax to be computed on estimated annual salary income and allows the employer to increase or reduce later monthly deductions under section 192(3) to correct earlier excess or deficiency within the financial year. Consequently, monthly TDS need not be uniform, and variation resulting from permitted adjustments does not by itself attract interest for short deduction under section 201(1A). en-us Mon, 24 Jun 1991 00:00:00 +0530 Wed, 09 Feb 2011 14:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64717 Employers computing salary tax deduction may consider employees' donations qualifying for deduction under section 80G where the prescribed annual TDS return form specifically provides for those amounts. Section 192 permits tax to be computed on estimated annual salary income and allows the employer to increase or reduce later monthly deductions under section 192(3) to correct earlier excess or deficiency within the financial year. Consequently, monthly TDS need not be uniform, and variation resulting from permitted adjustments does not by itself attract interest for short deduction under section 201(1A). Case-Laws Income Tax Mon, 24 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64717