NEW CHANGES ON TDS – CHANGES IN WITHHOLDING TAX
NEW CHANGES ON TDS: Section 192 (2D) – TDS on Salary: The person responsible for making the payment referred to in sub-section (1) shall, to estimate the income of the assessee or computing tax-deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including the claim for set-off …