The TDS Rate on salary is not a single rate that can be referred to while deducting TDS. The TDS Rate for salary is actually the average rate of the rate in force for that financial year. Thus first the total tax needs to be calculated and then the average tax per month needs to be deducted every month. TDS on rent needs to be deducted by every person who is making any payment in the form of salary. While deducted TDS on Salary, reference must be made to the investments that the individual has made and any other income that he might have. Thus TDS on Salary is on average rate of income tax in force for that financial year.
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