Answer / h.r. sreepada bhagi

Assuming that the question is about, If the salary is below
taxable limit, then there's no need to deduct the tax. In
this case since the amount is with in the tax exemption
limit, salary need not be subjected to deduction of tax at
source. (It's assumed that Rs. 1.40 Lacs. is annual salary.
Another point to be remembered is that taxable salary will
be different from CTC & Gross salaries.

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