How Do I Calculate TDS and Deductions for a Rs 100,000 Monthly Salary in HR?

Hi Sirisha,

I am working as an HR in a construction company and I would like to know the salary breakdown for an individual with a gross monthly salary of Rs 100,000. Could you please provide information on how to calculate TDS and the deduction process? Kindly email me the solution at ksatya1983@gmail.com.

Thank you.

Dear Sir/Madam,

Up to Rs. 150,000 - No TDS (Nil)
From 150,000 to 300,000 - 10.3% (TDS rate)
From 300,001 to 500,000 - 20.3%
Above 500,000 - 30.3%

For example, Mr. X earns Rs. 28,000 per month. TDS should be deducted from his salary.

TDS Calculation:
Rs. 28,000 * 12 = 336,000
Up to Rs. 150,000, no TDS will be deducted.
So, 336,000 - 150,000 = 186,000
It comes under the 1st slab.
So, 186,000 * 10.3% = 19,158 (which is for one year)
TDS deduction per month is 19,158 / 12 = Rs. 1,596.5

Thank you.