192 Salary. In 100% cases it would be Individual Resident or Non resident. BOI or AOP who come for common cause like rent from joint property. BOI/AOP cant work for salary.
Sir for 50000 salary..tds @ 10 comesh to 5000 why u have debits 10000...if A is not provided TAN no..then only he is eligible for 20% tds.. u didn't mention that ..Sir