https://www.taxtmi.com/manuals?id=1240 Section 392 consolidates TDS rules for salary, non-monetary perquisites, eligible start-up employee share benefits, taxable provident fund payments and EPF withdrawals. Salary tax is deductible at payment using the average rate based on tax-year rates and estimated annual salary. Employers may pay tax on non-monetary perquisites, must verify employee claims and disclosures, and may adjust excess or short deduction during the tax year. Trustees must deduct tax on taxable provident fund and superannuation payments; taxable EPF withdrawals attract deduction at 10% where the accumulated balance meets the stated threshold. en-us Mon, 05 Oct 2015 11:03:00 +0530 Thu, 30 Jul 2026 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1240 Section 392 consolidates TDS rules for salary, non-monetary perquisites, eligible start-up employee share benefits, taxable provident fund payments and EPF withdrawals. Salary tax is deductible at payment using the average rate based on tax-year rates and estimated annual salary. Employers may pay tax on non-monetary perquisites, must verify employee claims and disclosures, and may adjust excess or short deduction during the tax year. Trustees must deduct tax on taxable provident fund and superannuation payments; taxable EPF withdrawals attract deduction at 10% where the accumulated balance meets the stated threshold. Manuals Income Tax Mon, 05 Oct 2015 11:03:00 +0530 https://www.taxtmi.com/manuals?id=1240