{"id":17914,"date":"2026-04-08T17:30:10","date_gmt":"2026-04-08T12:00:10","guid":{"rendered":"https:\/\/fastlegal.co.in\/blog\/uncategorized\/tds-on-salary-under-the-new-income-tax-regime-employer-checklist-for-2026\/"},"modified":"2026-04-08T17:30:10","modified_gmt":"2026-04-08T12:00:10","slug":"tds-on-salary-under-the-new-income-tax-regime-employer-checklist-for-2026","status":"publish","type":"post","link":"https:\/\/fastlegal.co.in\/blog\/business\/tds-on-salary-under-the-new-income-tax-regime-employer-checklist-for-2026\/","title":{"rendered":"TDS on salary under the new income\u2011tax regime: Employer checklist for 2026"},"content":{"rendered":"<p>For Indian employers, deducting and depositing **TDS on salary** correctly is a core compliance responsibility. With changes in slabs and default regimes, payroll teams must be careful.<\/p>\n<p>This checklist focuses on practical steps for TDS on salary under the new regime.<\/p>\n<h2>Collect declarations and regime choice<\/h2>\n<p>Employers should:<\/p>\n<ul>\n<li>Obtain tax regime declarations from employees within prescribed timelines<\/li>\n<li>Collect information on other income and eligible deductions where relevant<\/li>\n<\/ul>\n<p>While employers are not required to verify every detail, having declarations on record supports the TDS position.<\/p>\n<h2>Compute taxable salary correctly<\/h2>\n<p>Key points:<\/p>\n<ul>\n<li>Include all components: basic, allowances, perquisites, bonuses, ESOP exercises, etc.<\/li>\n<li>Apply exemptions and deductions correctly (for example, HRA, standard deduction), depending on the chosen regime.<\/li>\n<li>Consider relief provisions where applicable.<\/li>\n<\/ul>\n<p>Errors here can trigger employee grievances and departmental queries.<\/p>\n<h2>Deduct and deposit TDS on time<\/h2>\n<ul>\n<li>Deduct TDS each month based on estimated annual income.<\/li>\n<li>Deposit TDS within due dates to avoid interest and penalties.<\/li>\n<li>File quarterly TDS returns correctly and issue Form 16 on time.<\/li>\n<\/ul>\n<p>Use checklists and calendar reminders\u2014TDS non\u2011compliance can be expensive.<\/p>\n<p>A periodic review of payroll processes with a tax professional can help employers stay updated with changes and avoid surprises.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For Indian employers, deducting and depositing **TDS on salary** correctly is a core compliance responsibility. With changes in slabs and default regimes, payroll teams must be careful. This checklist focuses on practical steps for TDS on salary under the new&hellip; <a href=\"https:\/\/fastlegal.co.in\/blog\/business\/tds-on-salary-under-the-new-income-tax-regime-employer-checklist-for-2026\/\" class=\"more-link\">Continue Reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7146],"tags":[],"class_list":["post-17914","post","type-post","status-publish","format-standard","hentry","category-business"],"_links":{"self":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/17914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/comments?post=17914"}],"version-history":[{"count":0,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/posts\/17914\/revisions"}],"wp:attachment":[{"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/media?parent=17914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/categories?post=17914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastlegal.co.in\/blog\/wp-json\/wp\/v2\/tags?post=17914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}