Payment to govt employees other than union government employees

Payment to govt employees other than union government employees 

Details of deductee(s) to be mentioned in Annexure I

• Employee reference number (if available)
• PAN of the employee
• Name of the employee
• TDS Section Code
• Date of payment/ credit
• Amount paid or credited
• TDS amount
• Education Cess

Besides, if the employer doesn’t deduct TDS or deducts TDS at a lower rate, he’ll have to provide the reasons for such non-deduction or lower deduction.

TDS Section Code

192A – Salary paid to govt. employees other than union govt. employees

192B – Salary paid to non-government employees

192C – Salary paid to union govt. employees

Annexure II of 24Q

Annexure II consists of a total breakup of the salary, any deductions to be claimed by the employee, his income from other sources, and house property and overall tax liability as calculated.