Employers deduct TDS on salary monthly; employees use Form 16 to file ITR and claim refunds if excess TDS is paid.
This infographic explains TDS on salaries in India. Employers calculate and deduct TDS based on income tax slabs and exemptions. The deducted amount is deposited with the IT Department. Employees receive Form 16 to file ITR. If excess TDS is deducted, claim a refund by filing an ITR and verifying Form 26AS.