Facing TDS Deduction on Hardship Allowance: Is This Tax Rule Fair?

Sharad Pant
Dear friends, due to financial crises, our organization has not paid our salary for 3 months. In the fourth month, the organization paid all 3 months' salary in one go and included Rs. 5000/- as a hardship allowance. The accountant has now informed us that they did not deduct TDS on the hardship allowance, and it will be deducted in the financial year 2016-17 from the next month's salary.

Could you please clarify how the accountant will deduct Rs. 500 (10%) TDS on the hardship allowance? Is this deduction applicable as per income tax rules?

Regards, Sharad Pant
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