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 Why Tax payable even when TDS has been deducted? I paid tax for the wrong Assessment Year in challan. How do I fix it? Can I cancel the tax return that I just e-filed? Tax calculator Challan Comments 0 comments Please sign in to leave a comment.