Is there any rule of income tax if the tax is below 100 then it is not mandatory to deposit? Yes, it is not it is not mandatory to deposit tax if the tax is below Rs.100. Related articles Communication of proposed adjustment u/s 143(1)(a): How to resolve? Is RD interest taxable? Provident Fund why 10% tax is still calculated for 2.5-5 lac slab ? Received arrears of salary, you can claim relief u/s 89(1) Comments 0 comments Please sign in to leave a comment.