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? why 10% tax is still calculated for 2.5-5 lac slab ? Provident Fund Why Tax payable even when TDS has been deducted? Comments 0 comments Please sign in to leave a comment.