How to deduct tds of the employee by the ddo - the rule?

ddos must calculate tax payable employee year , start deducting tax @ average rate. term salary includes wages, annuity or pension, gratuity, fees, commission, perquisites or profits in lieu of or in addition salary or wages. (these payments covered under sec. 192 of income tax act 1961). income salaries required computed on estimated basis @ beginning of each financial year, taking account salaries or remuneration paid or allowed. income tax payable on basis of such estimated salary income should deducted @ rate applicable corresponding slab of income every month in equal instalments subject adjustments depending upon tax saving investments made deductee.

when employee working more 1 employer simultaneously or has changed employment 1 employer during relevant financial year, employer deduct tax on considering aggregate salary sources , tax deducted thereon, if any.

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for employee of govt aided schools in w.b./india

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