https://www.taxtmi.com/forum/issue?id=110076 Salary unpaid for part of a fiscal year is taxable to the employee on the due or receipt basis, requiring inclusion of the full twelve months' salary in that year's return. Employer TDS operates on the payment basis, so non-deduction in the year of accrual leaves the employee liable for tax; subsequent payment in a later year attracts TDS but may be addressed if the employee has already paid the tax on that salary. en-us Thu, 24 Mar 2016 11:14:27 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110076 Salary unpaid for part of a fiscal year is taxable to the employee on the due or receipt basis, requiring inclusion of the full twelve months' salary in that year's return. Employer TDS operates on the payment basis, so non-deduction in the year of accrual leaves the employee liable for tax; subsequent payment in a later year attracts TDS but may be addressed if the employee has already paid the tax on that salary. Discussion-Forum Income Tax Thu, 24 Mar 2016 11:14:27 +0530 https://www.taxtmi.com/forum/issue?id=110076