TDS:RULES

Sir, I am a bank clerk. Usually my employer used to deduct TDS at the time of payment of salary to employees. Kindly say about the rules regarding TDS by the Income Tax Department.?

The Income-Tax Act casts responsibility on the employer for tax deducation at source (TDS) at the time of payment of salary to employees whose salary income is above the maximum amount not chargeable to tax. The employer is required to deduct TDS on salary at the average  rate of income-tax and deposit the same with the government within the prescribed time. The employer is also required to file  withholding tax  returns and issue TDS certificate to the employee.