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+{{htmlmetatags>metatag-description=(Salary lower this month? Decode TDS, EPF, NPS, professional tax, EMI deductions and salary recovery with payslip breakdown tables, deduction comparison chart, HR email template and RTI steps. Free citizen guide 2026.)&metatag-keywords=(why salary reduced this month, salary deductions explained, salary credited less, salary slip meaning india, government employee salary deduction, gross vs net salary, tds epf nps professional tax, hidden salary deductions, payslip decode india, salary lower than usual, tds increase reasons, professional tax state cap, nps deduction government employee, salary recovery overpayment, leave without pay lop, tax regime switch tds, payslip comparison, salary discrepancy hr email, rti for pay fixation, form 16 tds not deposited, esic deduction not active, gratuity deduction, code on wages 2026, standard deduction salary)&metatag-title=(Why Is Your Salary Lower This Month? Hidden Deductions Decoded 2026)}}
+====== Why Your Salary Is Lower This Month — citizen guide 2026 ======
+{{ :social:auto:why-salary-lower-this-month-hidden-deductions.png?direct&1200 |Why Your Salary Is Lower This Month — citizen guide 2026 — RTI Wiki}}
+<WRAP center round info 95%>
+**Quick Reply:** Salary lower this month? Decode TDS, EPF, NPS, professional tax, EMI deductions and salary recovery with payslip breakdown tables, deduction comparison chart, HR email template and RTI steps. Free citizen...
+</WRAP>
+You earned the same and worked the same days, so why is the credit a few thousand rupees short? Before you panic or fire off an angry email to HR, know this: in most cases your **gross** salary did not change, your **deductions** did. And every rupee is usually traceable on your payslip. This guide decodes every line, for private and government employees, so you can find exactly where the money went in ten minutes.
+<WRAP info>
+**The 30-second answer**
+  * A lower take-home almost always means a **deduction changed**, not that you were underpaid.
+  * The usual suspects: revised **TDS** (tax), an **EPF or NPS** recalculation, a one-time **professional tax** or arrear, a **loan EMI or recovery**, or an **unpaid-leave (LOP)** adjustment.
+  * **The fix:** put this month's payslip next to last month's and compare every line.
+  * **Government employees** can file an **RTI** for the pay-fixation or recovery order. **Private** employees raise it with HR.
+</WRAP>
+<WRAP emround box 80%>
+**About this article — Expertise, Experience, Authoritativeness, Trust (E-E-A-T)**
+^ Field ^ Detail ^
+| **Reviewed by** | RTI Wiki editorial team |
+| **Expertise** | Indian payroll compliance, income-tax TDS on salary, EPF/NPS statutory deductions, Code on Wages, OSH Code, and RTI for pay records |
+| **Sources** | [[https://www.incometax.gov.in/iec/foportal/|Income Tax Department portal]]; [[https://www.epfindia.gov.in/site_en/WhatisEPF.php|EPFO — What is EPF]]; [[https://www.pfrda.org.in|PFRDA (NPS regulator)]]; [[https://labour.gov.in|Ministry of Labour & Employment]]; [[https://pib.gov.in|Press Information Bureau]]; [[https://cga.nic.in|Controller General of Accounts]]; [[https://dopt.gov.in|DoPT — Central Government HR rules]] |
+| **Last reviewed** | 10 July 2026 |
+| **Accuracy note** | Tax-regime figures, statutory caps, and contribution rates cross-checked against the primary government sources listed above. Always confirm current-year slabs against the latest Finance Act and your own payslip. |
+</WRAP>
+<WRAP center round box 95%>
+**🟢 Verified and last reviewed: 10 July 2026** · RTI Wiki editorial team · Tax-regime figures for FY 2025-26, statutory caps, and contribution rates checked against primary sources.
+</WRAP>
+You read the bottom line, see a smaller number, and your stomach drops. But the bottom line hides the story. The honest answer is almost never "the company underpaid you". It is "one deduction moved". Let us find it.
+**Short on time?** Jump to [[#error-detection_checklist|the error-detection checklist]].
+===== First, gross vs net =====
+  * **Gross salary** is everything you earn: Basic, DA, HRA and allowances.
+  * **Deductions** are what is taken out: tax, retirement, statutory levies and loans.
+  * **Net salary**, your take-home, is Gross minus Deductions. This is what hits your bank.
+When take-home drops, gross usually stayed the same and a deduction rose. Find the changed line.
+===== Why Did My TDS Suddenly Increase This Month? =====
+TDS (Tax Deducted at Source) is the single most common reason for a sudden salary drop. Under **Section 192 of the Income Tax Act, 1961**, your employer is legally required to estimate your full-year tax liability and deduct it evenly across 12 months. When something disrupts that calculation, your monthly TDS can swing by thousands. Key triggers:
+  * **New financial year (April).** The employer recalalculates TDS from scratch. If you have not yet submitted investment declarations, the system assumes zero exemptions and deducts at the maximum rate. Submit proofs early — learn how at [[apply-form-15g-15h-tax-declaration-2026|Form 15G/15H tax declaration]] or read about [[advance-tax-due-dates-calculation-how-to-pay-india|advance tax due dates]].
+  * **Investment proofs lapsed or withdrawn.** If you claimed Section 80C deductions last quarter but proofs were rejected or expired, the employer re-computes the shortfall and recovers it in remaining months — a phenomenon called **back-loaded TDS**.
+  * **Tax-regime switch.** A change between the **old and new tax regimes** changes your taxable income dramatically. See [[old-vs-new-tax-regime-which-to-choose-india|old vs new tax regime — which to choose]] and [[switch-tax-regime-while-filing-itr-form-10iea-india|how to switch regime using Form 10-IEA]].
+  * **Salary revision or arrear.** A mid-year hike or arrear payment can push you into a higher slab. Claim relief under Section 89 using [[form-10e-section-89-relief-salary-arrears-india|Form 10E]].
+  * **Job change during the year.** If you changed jobs, your new employer may not have the previous salary details, leading to under-deduction or over-deduction. Read [[two-form-16-job-change-tds-itr-india|how to handle two Form 16s after a job change]].
+If TDS was over-deducted, it is **refunded when you file your ITR**. Excess TDS is adjusted later in the year or refunded after filing. See [[file-itr-online-2026|how to file your ITR online]] and track it with [[rti-for-tds-it-refund-delayed|RTI for TDS/IT refund delay]].
+===== Why Did My EPF (Provident Fund) Deduction Change? =====
+Under the **Employees' Provident Funds Act, 1952**, most private employees contribute **12% of Basic + DA** to EPF. A change in your EPF deduction usually means your **Basic or DA changed** — either because of a salary revision, a DA hike, or arrears that raised the PF base.
+  * If your Basic was revised upward, EPF rises proportionally.
+  * The **50% basic wage rule** (Code on Wages) may restructure your salary so that Basic + DA is at least 50% of gross — which raises PF and gratuity but lowers take-home. Read [[fifty-percent-basic-wage-rule-pf-gratuity-take-home|the 50% basic wage rule explained]].
+  * Check your PF balance and passbook at [[check-pf-balance-claim-withdrawal-2026|how to check PF balance]] or [[epf-balance-check-2026|EPF balance check guide]].
+  * Current EPF interest rate: **8.25% for FY 2025-26** — see [[epf-interest-rate-2025-26-8-25-percent|EPF interest rate details]].
+If your employer is not depositing PF despite deducting it from your salary, that is a **serious compliance violation**. File RTI with [[rti-for-epf-employer-not-depositing|RTI for EPF employer not depositing]] or raise a formal [[labour-department-complaint-employer-salary-pf-india|Labour Department complaint]]. You can also check whether TDS/PF credits are reflecting at all in [[tds-not-deposited-by-employer-26as-mismatch-india|TDS deposited but not visible in Form 26AS]].
+===== What Is Professional Tax and Why Is One Month Higher? =====
+Professional tax is a **state levy on employment**, capped at **₹2,500 per year** under **Article 276 of the Constitution of India**. It is not a central tax — each state sets its own slabs and collection schedule, which is why the deduction varies by state and by month.
+  * Some states deduct a **larger amount in one month** (often February or March) and smaller amounts otherwise.
+  * A one-month spike in professional tax is usually **normal and statutory**, not an error.
+  * Government employees may see professional tax deducted differently depending on the state payroll cycle.
+Always cross-check with your state's professional tax schedule. If the amount exceeds the ₹2,500 annual cap, raise it with HR immediately.
+===== Why Are Government Employee Deductions Different from Private Sector? =====
+Government payslips carry deductions that private-sector slips typically do not. Understanding these helps government employees pinpoint the cause of a salary drop.
+^ Deduction ^ Applicable to ^ Rate / Basis ^ Why it can change ^
+| **NPS (Tier-I)** | Central govt employees (post-2004), opt-in private | 10% of Basic + DA (govt); 20% (private opt-in) | DA hike, pay revision, or promotion raises the base |
+| **CGHS** | Central govt employees | Slab-based by pay level | Pay-level change on promotion |
+| **CGEGIS / GIS** | Central / state govt employees | Slab-based insurance cover | Slab change on promotion |
+| **GPF** | State govt / older central employees | Voluntary subscription rate | Rate revision or recovery |
+| **NPS (Employer share)** | Government employer | 14% of Basic + DA (matching) | Not deducted from employee, but shown on payslip |
+A sudden change in any of these is usually a **DA hike** (revised twice a year — January and July), a **promotion slab change**, or a **GPF or advance recovery**. Check your latest DA notification on [[https://pib.gov.in|PIB (Press Information Bureau)]] or [[https://cga.nic.in|CGA (Controller General of Accounts)]]. Central government HR rules are published on [[https://dopt.gov.in|DoPT]].
+===== What Happens If My Employer Recovers an Overpayment or Advance? =====
+Yes, an employer can recover a genuine **excess payment** from a previous month, but it should be done **reasonably** — usually in instalments, not as one shock deduction. Common recovery scenarios:
+  * **Festival advance / salary advance recovery.** You took an advance, and it is now being recovered in instalments.
+  * **Excess salary or arrear paid in error.** The payroll system overpaid last month and is clawing back the difference.
+  * **Leave encashment or bonus adjustment.** A recalculated leave encashment or bonus that was overpaid is being adjusted.
+  * **Loan EMI deduction.** If you have a salary-backed loan, the bank or employer may deduct the EMI directly. Read [[can-bank-deduct-entire-salary-for-emi-india|can a bank deduct your entire salary for an EMI?]].
+Ask for the **recovery basis in writing**. Government employees can file RTI for the recovery order — see [[rti-for-pension-fixation|RTI for pay/pension fixation]]. Private employees should check their appointment terms and raise it with HR, or escalate via [[practical-guides/full-and-final-settlement-delayed-salary-bonus-leave-encashment|full and final settlement delay guide]].
+===== Did I Lose Pay Because of Unpaid Leave (LOP)? =====
+**Leave Without Pay (LWP / LOP)** is one of the most overlooked causes of a salary drop. Even a single day beyond your available leave balance is docked from gross pay. If your gross dropped (not just net), LOP is the likely culprit.
+  * Check the **leave days** shown on your payslip against what you actually took.
+  * If you took leave that exceeded your balance, the excess days are unpaid.
+  * Some employers deduct LOP from gross, which also reduces PF and other percentage-based deductions.
+  * Know your leave rights under the new [[leave-carry-forward-encashment-osh-code-india|OSH Code leave carry-forward rules]] and [[leave-encashment-tax-exemption-section-10-10aa-india|leave encashment tax exemption]].
+If your employer has not implemented a salary revision or is withholding leave encashment, see [[practical-guides/salary-revision-not-implemented|salary revision not implemented]] and [[practical-guides/leave-encashment-short-payment|leave encashment short payment]].
+===== How Do I Decode Every Deduction on My Payslip? =====
+^ Deduction ^ Who pays it ^ What it is ^ Why it can suddenly change ^
+| **TDS (income tax)** | All taxable employees | Tax deducted at source on salary | New financial year, a withdrawn investment declaration, a switch in **tax regime**, or back-loaded TDS late in the year |
+| **EPF (Provident Fund)** | Most private employees | 12% of Basic + DA to your PF | A Basic or DA revision, or arrears raising the PF base |
+| **NPS** | Govt staff (post-2004) and opt-in private | Pension contribution; central govt staff contribute 10% of Basic + DA | A pay revision or DA hike raising the contribution |
+| **Professional tax** | Most states | A state tax on employment, capped at ₹2,500 a year | Often deducted in specific months, such as a larger February cut |
+| **GIS / CGEGIS** | Government employees | Group insurance, part savings and part cover | A slab change on promotion |
+| **CGHS** | Central govt employees | Health-scheme contribution | A pay-level change |
+| **ESIC** | Employees earning ≤ ₹21,000/month | Employer + employee health insurance | Check if active — [[practical-guides/esic-card-not-active-despite-salary-deduction|ESIC card not active despite deduction]] |
+| **Loan EMI / advance recovery** | Anyone with a loan or advance | EMI, or recovery of a salary or festival advance | A new loan, or an advance recovery starting |
+| **LOP / leave without pay** | Anyone short on leave | A pay cut for unpaid-leave days | You took leave beyond your balance |
+| **Gratuity** | Eligible employees (5+ years) | Employer-funded; not always shown as deduction | Usually not deducted, but restructuring under [[new-labour-codes-2026-india-employee-rights-gratuity-wages|new labour codes 2026]] can affect take-home |
+| **Society / union / misc.** | Varies | Co-op society dues, union fees | New enrolment or revised dues |
+===== The most common reasons take-home drops =====
+  - **TDS jumped.** This is number one. Early in the financial year, or after you fail to submit investment proofs, the employer deducts more tax. A **tax-regime switch** between old and new also changes the figure.
+  - **An advance or loan recovery started.** A festival or salary advance you took is now being recovered in instalments.
+  - **Unpaid leave (LOP).** Even one day beyond your leave balance is docked from gross.
+  - **Professional tax timing.** Some states deduct a bigger slice in one month, often February.
+  - **A DA or Basic revision changed PF or NPS.** A pay hike can raise these deductions and briefly lower take-home before arrears land.
+  - **A one-time recovery.** An excess payment from an earlier month is being clawed back.
+===== Private employee: example payslip =====
+^ Component ^ Last month (₹) ^ This month (₹) ^
+| Basic + DA | 30,000 | 30,000 |
+| HRA + allowances | 20,000 | 20,000 |
+| **Gross** | **50,000** | **50,000** |
+| EPF | 3,600 | 3,600 |
+| Professional tax | 200 | 200 |
+| TDS | 2,500 | 6,200 |
+| **Net take-home** | **43,700** | **40,000** |
+Here gross did not move. **TDS rose by ₹3,700** because the investment declaration lapsed. The fix: submit proofs to HR. Excess TDS is adjusted later in the year or refunded when you file your return.
+===== Government employee: example payslip =====
+^ Component ^ This month (₹) ^
+| Basic Pay | 44,900 |
+| Dearness Allowance | ~24,700 |
+| HRA + Transport | 18,000 |
+| **Gross** | **~87,600** |
+| NPS (10% of Basic + DA) | ~6,960 |
+| CGHS | 650 |
+| CGEGIS (GIS) | 90 |
+| Professional tax (state) | 200 |
+| Income tax (TDS) | varies |
+| **Net** | **gross minus the above** |
+Government slips carry **NPS, CGHS and GIS** that private slips do not. A sudden change here is usually a **DA hike**, a **promotion slab change**, or a **GPF or advance recovery**. //Figures are illustrative; check your own pay level and the latest DA notification.//
+===== Error-detection checklist =====
+Put both payslips side by side and tick through:
+  * Is **gross** the same as last month? If it dropped, look for LOP or a removed allowance.
+  * Did **TDS** change? This is the most common cause, so check your declaration and regime.
+  * Any **new line**, such as a loan EMI, advance recovery or society dues?
+  * Did **EPF or NPS** change? That usually means Basic or DA changed.
+  * Is **professional tax** a month-specific bigger cut?
+  * Any **"recovery" or "arrear adjustment"** line?
+  * Do the components **add up**: gross minus total deductions equals net?
+  * Are the **leave days** correct against what you actually took?
+If everything reconciles, it is a deduction change, not an error. If a number does not add up, or a deduction is unexplained, raise it with HR.
+===== Tax-regime note for FY 2025-26 =====
+Your TDS depends heavily on whether you are on the **old** or **new** tax regime. For **FY 2025-26 (AY 2026-27)** the new regime is the default, with a basic exemption of **₹4 lakh** and a **₹75,000** standard deduction. Thanks to the enhanced Section 87A rebate, income up to **₹12 lakh** (and up to **₹12.75 lakh** after the standard deduction) carries **zero tax** for a resident salaried individual. A regime switch alone can swing your monthly TDS by thousands. //Confirm the current slabs against the latest Finance Act before assuming an error.// See also [[standard-deduction-salaried-pensioners-india|standard deduction for salaried and pensioners]] and [[old-vs-new-tax-regime-which-to-choose-india|which tax regime to choose]].
+===== How to raise a discrepancy with HR, the right way =====
+  - Do not accuse, **ask**. Most "errors" turn out to be explainable.
+  - Reference the **exact line and amount**, comparing both months.
+  - Ask for the **calculation basis**, such as the TDS computation or the leave ledger.
+  - Give a **reasonable deadline** and ask for a written reply.
+  - If your employer is not giving you a payslip at all, read [[practical-guides/employer-not-giving-salary-slip|what to do when employer is not giving salary slip]].
+===== Sample discrepancy email =====
+<code>
+To: HR / Payroll
+Subject: Clarification on salary deduction for [Month Year], Emp ID [XXXX]
+Hi [Name],
+My take-home for [month] is Rs [amount], which is Rs [difference] lower
+than [previous month]. On comparing both payslips, the change appears
+in the "[exact line, e.g. TDS / LOP / Recovery]" line, which moved from
+Rs [old] to Rs [new].
+Could you please share:
+. The basis of this deduction (calculation, leave ledger or regime).
+. Whether it is a one-time or a recurring change.
+. If it is a TDS change, my latest declaration status.
+I would appreciate a written reply by [date]. Thank you.
+[Name / Employee ID / Department]
+</code>
+===== Real-life example =====
+<WRAP center round box>
+**Representative case: central-government clerk, Bhopal, Madhya Pradesh**
+A 41-year-old saw her take-home fall by ₹3,100 one month with no warning. She compared payslips: **gross was actually higher** because a DA hike had kicked in, but so were **NPS and income tax**, and a **₹1,500 festival-advance recovery** had started. Nothing was wrong; three changes simply landed in the same month. A two-line email to payroll confirmed the advance would finish in four instalments. A lower net can hide a higher gross, so always read the deductions, not just the bottom line.
+</WRAP>
+===== Can RTI help here? =====
+Yes, if you are a **government employee** or work for a **public-sector undertaking**. You can file a **Section 6(1) RTI** with your own department or PSU asking for your **pay-fixation statement, the basis of a specific deduction, your GPF or NPS ledger, or a recovery order**. This is one of the most effective uses of RTI for employees, because the office must give a dated, signed answer in 30 days. Draft it with the [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|AI RTI Drafter]] and track the deadline with the [[https://righttoinformation.wiki/tools/timeline-calculator-app.html|Timeline Tracker]].
+Related RTI guides for pay and deduction issues:
+  * [[rti-for-pension-fixation|RTI for pay / pension fixation]]
+  * [[rti-tds-credit-not-reflecting|RTI when TDS credit is not reflecting]]
+  * [[rti-for-epf-employer-not-depositing|RTI for EPF employer not depositing]]
+  * [[rti-for-tds-it-refund-delayed|RTI for TDS / income-tax refund delay]]
+**Private-sector** employees cannot use RTI against their employer, so raise it through HR; if salary or PF is being withheld, read [[:labour-department-complaint-employer-salary-pf-india|how to complain to the Labour Department]]. If salary was never paid at all (not just lower), see [[practical-guides/salary-not-paid-by-employer-labour-complaint-evidence|salary not paid by employer — labour complaint guide]].
+===== What to do in the next 30 minutes =====
+  * Open **this month's and last month's payslips** side by side.
+  * Run the **error-detection checklist** above and circle the changed line.
+  * If it is **TDS**, check your **investment declaration and tax regime**.
+  * If it is a **new recovery or EMI line**, find the underlying advance or loan.
+  * If a number genuinely does not add up, **send the HR email** above with a deadline.
+<WRAP center round button orange>
+[[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|⚡ Government employee? Draft a pay-record RTI in 60 seconds]]
+</WRAP>
+===== Frequently Asked Questions =====
+==== Q: Why is my salary lower this month if my CTC did not change? ====
+Because **CTC and take-home are different**. Your gross can be unchanged while a **deduction rose**, most often TDS, a new loan or advance recovery, or an unpaid-leave adjustment. Compare this month's payslip to last month's line by line; the changed deduction is your answer.
+==== Q: Why did my TDS suddenly increase? ====
+Common triggers are a **new financial year**, **failing to submit investment proofs**, a **switch between old and new tax regimes**, or the employer **back-loading TDS** in later months to meet the annual liability. Submit your declaration to HR; any excess TDS is adjusted later or refunded when you file your income-tax return.
+==== Q: What deductions do government employees have that private employees do not? ====
+Government slips usually include **NPS** (pension), **CGHS** (central-government health scheme) and **GIS or CGEGIS** (group insurance), plus **GPF** and any **pay-advance recovery**. Private slips mainly show EPF, professional tax, TDS and loan EMIs. A change in NPS or GIS usually follows a DA hike or a promotion.
+==== Q: What is professional tax and why is one month higher? ====
+Professional tax is a **state** levy on employment, capped at **₹2,500 a year** under Article 276 of the Constitution. Many states collect it unevenly, with a larger cut in one month, often February, and smaller amounts otherwise. So a one-month spike in professional tax is usually normal, not an error.
+==== Q: Is gross salary the same as take-home salary? ====
+No. **Gross** is everything you earn before deductions. **Take-home**, or net, is what reaches your bank after TDS, EPF or NPS, professional tax, insurance and any loan recovery. Take-home is always lower than gross, and it is the figure that changes when a deduction moves.
+==== Q: How do I correct a wrong salary deduction? ====
+First confirm it is actually wrong using the checklist. Then email **HR or payroll** citing the exact line, both months' figures, and ask for the calculation basis with a deadline. Government employees can additionally file an **RTI** for the pay-fixation or recovery order. Keep all replies in writing.
+==== Q: Can my employer recover an earlier overpayment from my salary? ====
+Yes, an employer can recover a genuine **excess payment**, but it should inform you and recover it **reasonably**, usually in instalments, not in one shock deduction. Ask for the recovery basis in writing. Government employees can RTI the recovery order; private employees should check their appointment terms and raise it with HR.
+==== Q: My salary did not arrive at all, not just a smaller amount. What now? ====
+That is a different problem. The money may be on hold or unsettled rather than deducted. Read [[:salary-credited-but-balance-not-updated|salary credited but balance not updated]] to check available vs ledger balance and trace the hold. If salary was never credited by the employer, see [[practical-guides/salary-not-paid-by-employer-labour-complaint-evidence|salary not paid by employer — labour complaint guide]].
+==== Q: What should I do if my employer deducted TDS but did not deposit it? ====
+This is a serious violation. Check your **Form 26AS** and **AIS** on the Income Tax portal. If the TDS does not reflect, file a grievance with the Income Tax Department and raise it with HR. Read [[tds-not-deposited-by-employer-26as-mismatch-india|TDS not deposited by employer — Form 26AS mismatch]] and [[practical-guides/form-16-not-issued-tds-deducted-not-deposited-employer|Form 16 not issued or TDS not deposited]] for step-by-step action.
+==== Q: Can a salary account be converted or charged penalties? ====
+Yes — some banks silently convert a salary account to a savings account (with minimum-balance penalties) if salary credits stop. Read [[salary-account-mab-penalty-refund-india|salary account MAB penalty refund]] and [[practical-guides/bank-account-converted-to-salary-account-incorrectly|bank account converted to salary account incorrectly]].
+==== Q: How does the new tax regime affect my monthly TDS? ====
+For FY 2025-26, the **new tax regime** is the default. It offers a ₹4 lakh basic exemption, a ₹75,000 standard deduction, and zero tax up to ₹12 lakh income (₹12.75 lakh after standard deduction) via the enhanced Section 87A rebate. If you switch to the **old regime**, your TDS will be recomputed based on your investment declarations. See [[old-vs-new-tax-regime-which-to-choose-india|old vs new tax regime comparison]].
+==== Q: What is the ESIC deduction and what if my card is not active? ====
+ESIC (Employees' State Insurance Corporation) applies to employees earning ₹21,000/month or less. Both employer (3.25%) and employee (0.75%) contribute. If your employer is deducting ESIC but your card is not active, you are losing benefits. Read [[practical-guides/esic-card-not-active-despite-salary-deduction|ESIC card not active despite salary deduction]].
+==== Q: How do I claim Section 89 relief for salary arrears? ====
+If you received salary arrears that belong to earlier years, you can claim tax relief under **Section 89** by filing **Form 10E** before filing your ITR. Without Form 10E, the relief is denied. Read [[form-10e-section-89-relief-salary-arrears-india|Form 10E — Section 89 relief for salary arrears]].
+==== Q: What happens to deductions under the new labour codes? ====
+The **Code on Wages** and **OSH Code 2020** introduce the **50% basic wage rule** (Basic + DA must be at least 50% of gross), which can raise PF and gratuity contributions while lowering take-home. Read [[new-labour-codes-2026-india-employee-rights-gratuity-wages|new labour codes 2026]] and [[code-on-wages-recover-unpaid-minimum-wages|Code on Wages — recover unpaid wages]].
+==== Q: Can I get HRA and LTA exemptions disallowed on my salary? ====
+If your employer disallows HRA or LTA exemptions (often due to missing rent receipts or LTA proof), your taxable income rises and TDS increases. Read [[practical-guides/hra-lta-salary-exemption-disallowed-income-tax-notice|HRA/LTA exemption disallowed — income tax notice guide]].
+===== Sources =====
+  * Income Tax Act, 1961 — Section 192 (TDS on salary); current-year slabs per the latest Finance Act. [[https://www.incometax.gov.in/iec/foportal/|Income Tax Department portal]].
+  * Employees' Provident Funds and Miscellaneous Provisions Act, 1952. [[https://www.epfindia.gov.in/site_en/WhatisEPF.php|EPFO — What is EPF]].
+  * [[https://www.pfrda.org.in|PFRDA]] — National Pension System (NPS) regulator.
+  * Constitution of India, Article 276 — professional tax cap of ₹2,500 a year.
+  * [[https://labour.gov.in|Ministry of Labour & Employment]] — Code on Wages, OSH Code, ESIC, and labour compliance.
+  * [[https://pib.gov.in|Press Information Bureau (PIB)]] — DA hike notifications and government pay orders.
+  * [[https://cga.nic.in|Controller General of Accounts (CGA)]] — central government payroll and accounting rules.
+  * [[https://dopt.gov.in|Department of Personnel & Training (DoPT)]] — central government service rules, pay fixation, and allowances.
+===== Related on RTI Wiki =====
+  * [[:salary-credited-but-balance-not-updated|Salary credited but balance not updated: what to do]]
+  * [[:can-bank-deduct-entire-salary-for-emi-india|Can a bank deduct your entire salary for an EMI?]]
+  * [[:labour-department-complaint-employer-salary-pf-india|Complain to the Labour Department about salary or PF]]
+  * [[:check-pf-balance-claim-withdrawal-2026|Check your PF balance and claim withdrawal]]
+  * [[:apply-tan-tds-deduction-2026|TAN and TDS deduction basics]]
+  * [[:epf-balance-check-2026|EPF balance check guide]]
+  * [[:epf-interest-rate-2025-26-8-25-percent|EPF interest rate 8.25% FY 2025-26]]
+  * [[:fifty-percent-basic-wage-rule-pf-gratuity-take-home|50% basic wage rule — PF, gratuity and take-home]]
+  * [[:old-vs-new-tax-regime-which-to-choose-india|Old vs new tax regime — which to choose]]
+  * [[:advance-tax-due-dates-calculation-how-to-pay-india|Advance tax due dates and calculation]]
+  * [[:apply-form-15g-15h-tax-declaration-2026|Form 15G/15H tax declaration]]
+  * [[:file-itr-online-2026|How to file ITR online]]
+  * [[:tds-not-deposited-by-employer-26as-mismatch-india|TDS not deposited by employer — 26AS mismatch]]
+  * [[:standard-deduction-salaried-pensioners-india|Standard deduction for salaried and pensioners]]
+  * [[:new-labour-codes-2026-india-employee-rights-gratuity-wages|New labour codes 2026 — employee rights]]
+  * [[:code-on-wages-recover-unpaid-minimum-wages|Code on Wages — recover unpaid wages]]
+  * [[:rti-for-pension-fixation|RTI for pay/pension fixation]]
+  * [[:rti-tds-credit-not-reflecting|RTI when TDS credit not reflecting]]
+  * [[:rti-for-epf-employer-not-depositing|RTI for EPF employer not depositing]]
+  * [[:rti-for-tds-it-refund-delayed|RTI for TDS/income-tax refund delay]]
+  * [[:form-10e-section-89-relief-salary-arrears-india|Form 10E — Section 89 relief for salary arrears]]
+  * [[:switch-tax-regime-while-filing-itr-form-10iea-india|Switch tax regime with Form 10-IEA]]
+  * [[:leave-carry-forward-encashment-osh-code-india|Leave carry-forward — OSH Code]]
+  * [[:leave-encashment-tax-exemption-section-10-10aa-india|Leave encashment tax exemption]]
+  * [[:two-form-16-job-change-tds-itr-india|Two Form 16s after job change]]
+  * [[:ais-annual-information-statement-mismatch-dispute-india|AIS mismatch dispute]]
+  * [[:salary-account-mab-penalty-refund-india|Salary account MAB penalty refund]]
+  * [[:layoff-compensation-50-percent-wages-industrial-relations-code-india|Layoff compensation — Industrial Relations Code]]
+  * [[:practical-guides/employer-not-giving-salary-slip|Employer not giving salary slip]]
+  * [[:practical-guides/full-and-final-settlement-delayed-salary-bonus-leave-encashment|Full and final settlement delayed]]
+  * [[:practical-guides/salary-arrears-not-paid|Salary arrears not paid]]
+  * [[:practical-guides/salary-revision-not-implemented|Salary revision not implemented]]
+  * [[:practical-guides/salary-not-paid-by-employer-labour-complaint-evidence|Salary not paid by employer — labour complaint]]
+  * [[:practical-guides/form-16-not-issued-tds-deducted-not-deposited-employer|Form 16 not issued or TDS not deposited]]
+  * [[:practical-guides/salary-credit-reversed-by-bank-employer-proof|Salary credit reversed by bank]]
+  * [[:practical-guides/hra-lta-salary-exemption-disallowed-income-tax-notice|HRA/LTA exemption disallowed]]
+  * [[:practical-guides/esic-card-not-active-despite-salary-deduction|ESIC card not active despite deduction]]
+  * [[:practical-guides/tds-deducted-not-visible-form-26as-buyer-tenant-employer|TDS deducted but not visible in 26AS]]
+  * [[https://righttoinformation.wiki/tools/ai-rti-draft-app.html|AI RTI Drafter for pay-record RTIs]]
+  * [[https://righttoinformation.wiki/book|The RTI Playbook]] for the full citizen guide, drafting to second appeal.
+{{tag>epf pf rti tds salary lower}}