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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /India /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.1 Salary basics

2.1.1 Salary basics

India

2.1�� Withholding of income tax

2.1.1�� Salary basics

Every employer must deduct income tax on the salary payable as prescribed under s 192 of the Act. However, s 192 does not specify a withholding tax

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2.1.4 Withholding obligation of employers

3.1 Employee stock options

4.7 Business entertainment expenses

8.1 Penalties for non-compliance

2.1.4 Withholding income tax rates

2.1.1 Withholding obligation

3.7 Performance-related bonuses

3.5 Redundancy pay

2.2.2 Social security rates

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.2.1 Assessable earnings for NSSF

3.4.3 Maternity leave

1.2.1 PAYE income tax and health surcharge filings

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

3.2 Leave of absence

2.2.2 Housing fund contributions

1.4.2 Industrial Training Fund (ITF)

6.1.2 Reciprocal agreements

1.1 Permanent establishment

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