# Section 192 — TDS on Salary
## Key Rules
### 1. Set-off of Losses by Employer
While computing TDS on salary, the employer:
- Shall NOT consider any losses, except
- House Property Loss may be considered (Loss from house property is permitted to be set off against salary income for TDS computation purposes).
### 2. Salary Paid to Partner by Firm
Where a firm pays remuneration to its partner — TDS u/s 192 is NOT deductible (because the remuneration is not 'salary' in the strict employer–employee sense; it is taxed under PGBP for the partner).
### 3. Proof for Deductions / Investments
Where the employee claims any investment / deduction (Chapter VI-A or otherwise), the employer must obtain proof from the employee. If the employer does not obtain proof, the employer can be treated as assessee in default.
### 4. Multiple Employers (Concurrent or Sequential)
Where an employee is employed under more than one employer during the year (or moves to a new employer):
- The subsequent employer should take into account the salary already received from the previous employer and the tax already deducted thereon
- The new employer then deducts tax on the combined salary from both employers, net of TDS already done
- Employee furnishes details to the new employer in Form 12B
### 5. Tax Paid on Non-Monetary Perquisites
Where the employer bears the tax on non-monetary perquisites (Section 192(1A)/10(10CC)), that tax paid by the employer is deducted from total tax while computing TDS on cash salary of employee.