{"id":24045,"date":"2019-09-06T18:21:09","date_gmt":"2019-09-06T12:51:09","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=24045"},"modified":"2019-09-24T12:19:06","modified_gmt":"2019-09-24T06:49:06","slug":"what-is-tds-on-salary","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/what-is-tds-on-salary\/","title":{"rendered":"What Is TDS on Salary &#8211; A Detailed Overview"},"content":{"rendered":"<p class=\"has-drop-cap\">Salaried employees are inquired for their investment details of any kind at the start of every financial year by their employer. <strong>TDS on Salary<\/strong> is deducted according to these investment declarations. Based on the investment declaration statement of an employee, an accountant of an employer estimates the taxable income and deducts the tax every month in the form of Tax Deducted on Source (TDS). Hence, we can conclude that TDS is a mode of collecting income tax. TDS is managed by the <strong>Central Board of Direct Tax (CBDT)<\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Chairperson,_Central_Board_of_Direct_Taxes\">[1]<\/a><\/sup> and it is the part of the Department of Revenues. This amount is collected to keep stable the revenue source of Government and it also helps in preventing tax evasion. &nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Applicability Of TDS<\/h2>\n\n\n\n<p><strong>TDS is applicable on:<\/strong><\/p>\n\n\n\n<ul><li>Salary<\/li><li>Commission<\/li><li>Royalty\npayments<\/li><li>Contract\npayment<\/li><li>Interest\nearned on financial investments<\/li><li>Earning\nfrom lotteries<\/li><li>Rent\nincome<\/li><li>Professional\nfee<\/li><li>Brokerage<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>TDS Return Filing Due Dates<\/strong><\/h2>\n\n\n\n<p>The employer needs to furnish quarterly <strong><a href=\"https:\/\/enterslice.com\/tds-return\">TDS return<\/a><\/strong> within one month from the end of a particular quarter. Employer issue the form 16 to an employee with complete details of TDS and other complete tax paid. Due dates for the return filing of TDS are as under:<\/p>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><strong><tr><td>\n  <strong>QUARTER<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>DUE\n  DATE<\/strong>\n  <strong>FOR\n  GOVERNMENT DEDUCTOR<\/strong>\n  <\/td><td>\n  <strong>DUE\n  DATE<\/strong>\n  <strong>FOR\n  NON-GOVERNMENT DEDUCTOR<\/strong>\n  <\/td><\/tr><tr><td>\n  &nbsp;\n  1<sup>st<\/sup> April- 30<sup>th<\/sup>\n  June\n  &nbsp;\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> July4\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> July\n  <\/td><\/tr><tr><td>\n  &nbsp;\n  1<sup>st<\/sup> July- 30<sup>th<\/sup>\n  September\n  &nbsp;\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> October\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> October\n  <\/td><\/tr><tr><td>\n  &nbsp;\n  1<sup>st<\/sup> October- 31<sup>st<\/sup>\n  December\n  &nbsp;\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> January\n  <\/td><td>\n  &nbsp;\n  31<sup>st<\/sup> January\n  <\/td><\/tr><tr><td>\n  1<sup>st<\/sup> January- 31<sup>st<\/sup>\n  March\n  &nbsp;\n  <\/td><td>\n  31<sup>st<\/sup> May\n  <\/td><td>\n  31<sup>st<\/sup> May\n  <\/td><\/tr><\/strong><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>TDS Return Forms<\/strong><\/h2>\n\n\n\n<p>Depending\nupon the purpose of deduction, the following forms are filed for TDS return:<\/p>\n\n\n\n<ol><li>TDS on salary: form 24Q<\/li><li>TDS in case of a foreign company: form 27Q<\/li><li>TDS for transfer of immovable <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Property&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Property refers to the legal designation of ownership over valuable items or assets held by an individual or a business. This ownership grants the holder certain legal rights to use, consume,(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/property\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>property<\/a>: 26QB<\/li><li>TDS for other cases: 26Q<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>TDS Payment Due Dates<\/strong><\/h2>\n\n\n\n<p>The\nemployer deducts the TDS monthly and deposits it with the government on or\nbefore the due dates. TDS shall be deposited through Challan No. 281. Due dates\nfor deducting &amp; depositing TDS are as under: <\/p>\n\n\n\n<table class=\"wp-block-table aligncenter text-center\"><tbody><tr><td>\n  <strong>MONTH<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>DUE\n  DATE<\/strong>\n  <strong>FOR\n  GOVERNMENT DEDUCTOR<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>DUE\n  DATE<\/strong>\n  <strong>FOR\n  NON-GOVERNMENT DEDUCTOR<\/strong>\n  <\/td><\/tr><tr><td>\n  January\n  <\/td><td>\n  7<sup>th<\/sup>\n  February\n  <\/td><td>\n  7<sup>th<\/sup>\n  February\n  <\/td><\/tr><tr><td>\n  February\n  <\/td><td>\n  7<sup>th<\/sup>\n  March\n  <\/td><td>\n  7<sup>th<\/sup>\n  March\n  <\/td><\/tr><tr><td>\n  March\n  <\/td><td>\n  7<sup>th<\/sup>\n  April\n  <\/td><td>\n  30<sup>th<\/sup>\n  April\n  <\/td><\/tr><tr><td>\n  April\n  <\/td><td>\n  7<sup>th<\/sup>\n  May\n  <\/td><td>\n  7<sup>th<\/sup>\n  May\n  <\/td><\/tr><tr><td>\n  May\n  <\/td><td>\n  7<sup>th<\/sup>\n  June\n  <\/td><td>\n  7<sup>th<\/sup>\n  June\n  <\/td><\/tr><tr><td>\n  June\n  <\/td><td>\n  7<sup>th<\/sup> July\n  <\/td><td>\n  7<sup>th<\/sup> July\n  <\/td><\/tr><tr><td>\n  July\n  <\/td><td>\n  7<sup>th<\/sup>\n  August\n  <\/td><td>\n  7<sup>th<\/sup>\n  August\n  <\/td><\/tr><tr><td>\n  August\n  <\/td><td>\n  7<sup>th<\/sup>\n  September\n  <\/td><td>\n  7<sup>th<\/sup>\n  September\n  <\/td><\/tr><tr><td>\n  September\n  <\/td><td>\n  7<sup>th<\/sup>\n  October\n  <\/td><td>\n  7<sup>th<\/sup>\n  October\n  <\/td><\/tr><tr><td>\n  October\n  <\/td><td>\n  7<sup>th<\/sup>\n  November\n  <\/td><td>\n  7<sup>th<\/sup>\n  November\n  <\/td><\/tr><tr><td>\n  November\n  <\/td><td>\n  7<sup>th<\/sup>\n  December\n  <\/td><td>\n  7<sup>th<\/sup>\n  December\n  <\/td><\/tr><tr><td>\n  December\n  <\/td><td>\n  7<sup>th<\/sup>\n  January\n  <\/td><td>\n  7<sup>th<\/sup>\n  January\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Steps To Calculate TDS On Salary<\/strong><\/h3>\n\n\n\n<p><strong>TDS on salary can be calculated by following the procedure:<\/strong><\/p>\n\n\n\n<ul><li>Calculate\ngross income by adding up basic income, allowances &amp; perquisites.<\/li><li>Calculate the maximum amount of exemption that\ncan be claimed by an employee. Following categories are exempted from salary:<\/li><li>House\nRent Allowance<\/li><li>Travel\nAllowance<\/li><li>Medical\nAllowance<\/li><li>The exemption can be claimed up to the following\namount:<\/li><\/ul>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><tr><td>\n  <strong>DETAILS<\/strong>\n  <\/td><td>\n  <strong>FOR THE FY 17-18<\/strong>\n  <\/td><td>\n  <strong>FOR THE FY 18-19<\/strong>\n  <\/td><td>\n  <strong>FOR THE FY 19-20<\/strong>\n  <\/td><\/tr><tr><td>\n  Transport Allowance\n  Deduction\n  <\/td><td>\n  19200\n  <\/td><td>\n  N\/A\n  <\/td><td>\n  N\/A\n  <\/td><\/tr><tr><td>\n  Medical Allowance\n  Deduction\n  <\/td><td>\n  15000\n  <\/td><td>\n  N\/A\n  <\/td><td>\n  N\/A\n  <\/td><\/tr><tr><td>\n  Standard Deduction\n  <\/td><td>\n  N\/A\n  <\/td><td>\n  40000\n  <\/td><td>\n  50000\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<ul><li>Deduct the exemption as calculated above from\nthe gross monthly income. <\/li><li>TDS is calculated on annual income. Thus multiply\nthe amount calculated above by 12.<\/li><li>Deduct the amount of investment done up to INR\n150000. Investment can be claimed under Section 80C. Investment is done in\navenues such as PF, life insurance, home loan repayment, Sukanya Samriddhi\nAccount, etc.<\/li><\/ul>\n\n\n\n<ul><li>Now\ndeduct the maximum allowable income tax exemption on <strong><em>salary as per the slab. <\/em><\/strong>And\npay the tax as per the slab:<\/li><\/ul>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/updates-about-tds-on-cash-transactions\/\">Updates About TDS on Cash Transactions<\/a><\/mark>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Income Tax Slab For Individual Below 60 Years Of Age<\/strong><\/h3>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><tr><td>\n  <strong>INCOME SLABS<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>INCOME TAX RATE + EDUCATION CESS<\/strong>\n  <\/td><\/tr><tr><td>\n  Up to INR 250000\n  &nbsp;\n  <\/td><td>\n  Nil\n  <\/td><\/tr><tr><td>\n  INR 250000- INR 500000\n  <\/td><td>\n  5% OF INCOME + 4% CESS\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  INR 500001- INR\n  1000000\n  <\/td><td>\n  INR 12500 + 20% OF\n  INCOME ABOVE 500000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  INR 1000001 OR MORE\n  <\/td><td>\n  INR 112500 + 30% OF\n  INCOME ABOVE 1000000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<br><div class=\"shadow1\"><strong>NOTE:<\/strong> In budget 2018 cess on income tax was increased from 3% in FY 2017-18 to 4% for FY 2018-19.<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Income Tax Slab For Individual Above 60 Years Of Age (Senior Citizen)<\/strong><\/h3>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><tr><td>\n  <strong>INCOME SLABS<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>INCOME TAX RATE + EDUCATION CESS<\/strong>\n  <\/td><\/tr><tr><td>\n  Up to INR 300000\n  &nbsp;\n  <\/td><td>\n  Nil\n  <\/td><\/tr><tr><td>\n  INR 300001- INR 500000\n  <\/td><td>\n  5% OF INCOME + 4% CESS\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  INR 500001- INR\n  1000000\n  <\/td><td>\n  INR 12500 + 20% OF\n  INCOME ABOVE 500000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  INR 1000001 OR MORE\n  <\/td><td>\n  INR 112500 + 30% OF\n  INCOME ABOVE 1000000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Income Tax Slab For Individual Above 80 Years Of Age (Super Senior Citizen)<\/strong>&#65279;<\/h3>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><tr><td>\n  <strong>INCOME SLABS<\/strong>\n  <strong>&nbsp;<\/strong>\n  <\/td><td>\n  <strong>INCOME TAX RATE + EDUCATION CESS<\/strong>\n  <\/td><\/tr><tr><td>\n  Up to INR 500000\n  &nbsp;\n  <\/td><td>\n  Nil\n  <\/td><\/tr><tr><td>\n  INR 500001- INR\n  1000000\n  <\/td><td>\n  20% OF INCOME ABOVE\n  500000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  INR 1000001 AND ABOVE\n  <\/td><td>\n  INR 100000 + 30% &nbsp;OF INCOME ABOVE 1000000 + 4% CESS\n  &nbsp;\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<p>As per the budget 2019, there are no\nchanges in the slab are introduced, i.e. it is similar to that of FY 2017-18\n&amp; 18-19. However, a rebate of INR 12500 will be available for all the\ntaxpayers with taxable income up to INR 50000 under section 87A.&nbsp; <br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rate Of Tax Deduction At Source<\/strong><\/h3>\n\n\n\n<table class=\"wp-block-table text-center\"><tbody><tr><td>\n  <strong>SECTION<\/strong>\n  <\/td><td>\n  <strong>PARTICULARS<\/strong>\n  <\/td><td>\n  <strong>RATES\n  FOR RESIDENT IN INDIA<\/strong>\n  <\/td><td>\n  <strong>RATES\n  FOR NRIs<\/strong>\n  <\/td><\/tr><tr><td>\n  192\n  <\/td><td>\n  Payment of salary\n  <\/td><td>\n  As per the slab\n  <\/td><td>\n  As per the slab\n  <\/td><\/tr><tr><td>\n  193\n  <\/td><td>\n  Interest on securities\n  <\/td><td>\n  10\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194\n  <\/td><td>\n  Dividend\n  <\/td><td>\n  10\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194A\n  <\/td><td>\n  Interest income\n  <\/td><td>\n  10\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194B\n  <\/td><td>\n  Lottery income\n  <\/td><td>\n  30\n  <\/td><td>\n  30\n  <\/td><\/tr><tr><td>\n  194BB\n  <\/td><td>\n  Income from winning horse rides\n  <\/td><td>\n  30\n  <\/td><td>\n  30\n  <\/td><\/tr><tr><td>\n  194C\n  <\/td><td>\n  Payment to contractors\n  <\/td><td>\n  1 &amp; 2\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194D\n  <\/td><td>\n  Insurance commission\n  <\/td><td>\n  5 (w.e.f. 01.06.2016) \n  10% (FY15-16)\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194DA\n  <\/td><td>\n  Life insurance policy\n  <\/td><td>\n  1 (w.e.f. 01.06.2016) \n  2 (FY15-16)\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194E\n  <\/td><td>\n  Payment to non-residents sportsmen\n  <\/td><td>\n  &ndash;\n  <\/td><td>\n  20\n  <\/td><\/tr><tr><td>\n  194EE\n  <\/td><td>\n  Deposit under NSS\n  <\/td><td>\n  10 (w.e.f. 01.06.2016) \n  20 (FY15-16)\n  <\/td><td>\n  10\n  <\/td><\/tr><tr><td>\n  194F\n  <\/td><td>\n  Repurchase of the unit by Mutual Fund\n  <\/td><td>\n  20\n  <\/td><td>\n  20\n  <\/td><\/tr><tr><td>\n  194G\n  <\/td><td>\n  Commission on lottery\n  <\/td><td>\n  5 (w.e.f. 01.06.2016) \n  10 (FY15-16)\n  <\/td><td>\n  5\n  <\/td><\/tr><tr><td>\n  194H\n  <\/td><td>\n  Commission or brokerage\n  <\/td><td>\n  5 (w.e.f. 01.06.2016) \n  10 (FY15-16)\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194-I\n  <\/td><td>\n  Rent on\n  Plant &amp; machineryLand &amp; building\n  \n  In budget 2019, TDS limit for deduction of tax\n  is increased to 240000 from 180000\n  <\/td><td>\n  &nbsp;\n  2%10%\n  \n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194J\n  <\/td><td>\n  Fees paid for professional service, technical\n  service, royalty, etc\n  <\/td><td>\n  10\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194LA\n  <\/td><td>\n  Compensation on acquisition of Immovable\n  property\n  <\/td><td>\n  10\n  <\/td><td>\n  &ndash;\n  <\/td><\/tr><tr><td>\n  194LB\n  <\/td><td>\n  Interest on infrastructure debt fund\n  <\/td><td>\n  &ndash;\n  <\/td><td>\n  5\n  <\/td><\/tr><tr><td>\n  194LBA\n  <\/td><td>\n  Income distributed by a business trust to the\n  unit holder\n  <\/td><td>\n  10\n  <\/td><td>\n  5\n  <\/td><\/tr><tr><td>\n  194LC\n  <\/td><td>\n  Interest paid by an Indian company for the\n  money borrowed in foreign currency\n  <\/td><td>\n  &ndash;\n  <\/td><td>\n  5\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Penalty And Late Filing Fee<\/strong><\/h3>\n\n\n\n<p>The penalty under section 234E, fine is imposed\nat the rate of INR200 per day until the return is filed. This penalty is\nrequired to be paid until the amount paid as fine is equal to the amount of TDS\nrequired to be paid. &nbsp;<\/p>\n\n\n\n<p>The penalty under section 271H is imposed by the\nassessing officer to the person who fails to file the TDS statement within due\ndate has to pay a penalty of the minimum amount of INR 10000 to the maximum of\nINR 100000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Interest Fee<\/strong>&#65279;<\/h3>\n\n\n\n<p><strong>Section 201A, interest is paid for the following defaults:<\/strong><\/p>\n\n\n\n<ul><li>Non-deduction of tax at source:&nbsp; 1% per month <\/li><li>For\nnon-payment of tax deducted at source: 1.5% per month<\/li><li>These interests are required to be paid before\nfiling of TDS return.<\/li><\/ul>\n\n\n\n<p><b>Recommended Article:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/tds-penalty-india\/\">TDS Penalty in India<\/a><\/mark>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Salaried employees are inquired for their investment details of any kind at the start of every financial year by their employer. TDS on Salary is deducted according to these investment declarations. Based on the investment declaration statement of an employee, an accountant of an employer estimates the taxable income and deducts the tax every month [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":24132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1473],"tags":[2718],"acf":{"service_id":"0"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is TDS on Salary - Steps To Calculate Tds On Salary<\/title>\n<meta name=\"description\" content=\"TDS on Salary is managed by the Central Board of Direct Tax (CBDT) and it is the part of the Department of Revenues. 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