TDS on Salary in India (FY 2026-27): Monthly Cut, Form 16, and Reconciliation

TDS (Tax Deducted at Source) employer dwara aapki salary se har month tax advance ke roop me cut hota hai. Ye Section 192 ke under hota hai. Employer aapki projected annual income, declared deductions, aur chosen regime ke basis par monthly TDS calculate karta hai aur government ko deposit karta hai.

TDS salary ka part hai — alag se pay nahi karna padta (jab tak under-deduction na ho). Year-end par Form 16 milta hai jisme total salary, deductions, aur TDS ka summary hota hai.

Employer typically: (1) Project annual gross salary, (2) Subtract exemptions/deductions (regime ke hisab se), (3) Apply tax slabs + cess, (4) Subtract rebate (Section 87A if eligible), (5) Divide remaining tax by remaining months. Har month ye projection update ho sakti hai.

Isliye June me TDS alag aur December me alag ho sakta hai — bonus, increment, ya declaration change se projection shift hoti hai. TDS Calculator se approximate annual TDS verify kar sakte ho.

April-May me employer regime declaration maangta hai. New regime choose kiya to kam deductions, simpler projection, often lower TDS. Old regime me 80C, 80D, HRA proofs ke basis par TDS adjust hota hai. Agar proofs submit nahi kiye to employer higher TDS kata hai (conservative estimate).

Regime switch allowed in certain cases but payroll systems me confusion create ho sakta hai. Declaration deadline se pehle Income Tax Calculator se dono regime compare karke informed choice karo.

Increment, bonus, arrears, ya job switch ke baad TDS recalculation hoti hai. Agar employer ne pehle kam TDS kata aur ab annual projection badhi, to remaining months me higher TDS catch-up hota hai. Isse December-January me in-hand suddenly kam lag sakta hai.

Prevention: increment ke baad turant updated projection HR se maango. Agar catch-up dikh raha hai to regime ya declaration revise karwane ka option poocho.

Form 16 ke do parts hote hain: Part A (TDS deposited details, employer TAN) aur Part B (salary breakup, deductions, taxable income, tax computation). Part B me perquisites, exempt allowances, Chapter VI-A deductions, aur net taxable income dikhti hai.

Filing se pehle Form 16 ko AIS (Annual Information Statement) se match karo. Agar TDS Form 16 me dikhta hai lekin AIS me nahi, to employer ne deposit nahi kiya ho sakta — ye dispute raise karna padega.

Bank FD interest, freelance income, ya capital gains par alag TDS lag sakta hai (Section 194A etc.). Salary TDS inko cover nahi karta automatically. Agar other income significant hai to advance tax liability ban sakti hai — Section 234B/234C interest penalty se bachne ke liye.

AIS me saari TDS entries ek jagah dikhti hain. Quarterly review se surprise kam hota hai.

Agar total TDS > actual tax liability → refund (ITR file karne ke baad). Agar TDS < liability → balance tax pay karna padta hai filing ke saath. Common refund case: zyada 80C declare nahi kiya payroll me lekin filing me claim kiya.

Common payable case: multiple employers (job switch), freelance income not disclosed to employer, ya wrong regime chosen. Dono cases me ITR filing accurate honi chahiye — mismatch notice risk hota hai.

Har month: payslip TDS note karo. Har quarter: annual projection calculator se compare karo. October: declaration proofs submit karo. January: catch-up TDS check karo. March: Form 16 preview maango.

Ye 15-minute quarterly habit year-end tax shock prevent karti hai. TDS samajhna boring lagta hai, lekin in-hand salary directly isse control hoti hai.