Answer / Vinit Kumar Rao

For a female employee under the age of 65 earning Rs. 16,000 per month, Tax Deducted at Source (TDS) is applicable if her total income exceeds the basic exemption limit and the total tax liability exceeds the TDS rate of 5%. To calculate the TDS amount, follow these steps:
1. Calculate the gross salary.
2. Determine any allowances and deductions for which she qualifies.
3. Subtract the allowances and deductions from the gross salary to find her total income.
4. If her total income exceeds the basic exemption limit (currently Rs. 2.5 lakhs), calculate the TDS rate based on her total income slab.
5. Deduct the TDS amount from her salary and deposit it with the tax authorities.

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