Understanding TDS on salary doesn’t have to be complicated. Under the Income-tax Rules, 2025, your employer deducts tax based on the income details you declare and the proofs you submit. Rule 204 allows you to declare your income, while Rule 205 requires you to provide supporting documents for deductions. Backed by Section 392 of the Income-tax Act, this system ensures that the correct amount of tax is deducted throughout the year—helping you avoid last-minute tax burdens or refunds.

👉 In simple terms: Declare your income, prove your investments, and ensure accurate tax deduction.