If you pay any income to your employee and since such income will chargeable in the head income from salary in your employee's tax return, you need to deduct and pay TDS as per Section 192. TDS is to be deducted at the time of payment. You need to compute the estimated tax which the employee may have to pay for the entire year and deduct 12 installments from each salary payment to employee.
Below are the steps to make the TDS payment.
1. Click on the link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
2. Select Challan No. /ITNS 281.
3. Select 0021 Income Tax Other than Companies in case of Individuals or Select 0020 in case of
Companies.
4. Select 200 TDS Payable by Taxpayer.
5. Select Type of Payment.
6. Select Mode of Payment.
7. Enter TAN.
8. Select Assessment Year.
9. Enter City, State, Pin Code.
10. Enter Captcha Code.
11. Click Proceed.
12. On Next Page confirm name (in masked form), Financial Year and proceed to the bank page.
13. On bank page, please enter the amount and complete the payment.
Post a Question in the Comments in case of any Query or Clarifications or Free Consultation.