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 Is RD interest taxable? Communication of proposed adjustment u/s 143(1)(a): How to resolve? Provident Fund Received arrears of salary, you can claim relief u/s 89(1) why 10% tax is still calculated for 2.5-5 lac slab ? Comments 0 comments Please sign in to leave a comment.