Section 192 under the
Income-tax Act, 2025
TDS on salary
Topic
TDS on salary — TDS provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Substance unchanged: deduction at the average rate of income-tax on estimated salary income for the tax year, at the time of payment. Employer's option to bear tax on non-monetary perquisites (old 192(1A)/(1B)) is now s.392(2). Multi-employer/other-income particulars furnished by the employee (old 192(2)/(2B)) are s.392(4).
Source
ICAI, 'Income Tax Act, 2025 — Including Tabular Mapping of Sections vis-a-vis Income-tax Act, 1961' (Direct Taxes Committee, Sept 2025), concordance row '392 | Salary and accumulated balance due to an employee | 192, 192A'; verified against bare text of s.392(1) in the same volume.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
Frequently asked
Does the salary TDS computation change under the Income-tax Act, 2025?
No. Section 392(1) carries over the 1961 position: deduct at the average rate of income-tax on the employee's estimated salary income for the tax year, at the time of payment. What changes is the number you cite on the challan and the return.
Where did Section 192(1A) — employer paying tax on non-monetary perquisites — go?
It is now Section 392(2) of the Income-tax Act, 2025. The employee's multi-employer and other-income particulars, formerly 192(2) and 192(2B), are Section 392(4).
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.