The Income-Tax Act casts responsibility on the employer for tax deduction at source (TDS) at the time of payment of salary to employees whose salary income is above the maximum amount not chargeable to tax. The employer is required to deduct TDS on salary at the average  rate of income-tax and deposit the same with the government within the prescribed time. The employer is also required to file withholding tax returns and issue TDS certificate to the employee.

Various penalties are levied on the employer in case of default, making the entire procedure equally painful for your employer.

So, you must have started realising that the grass on the other side is not as green as you thought. Though, from the above it is understood that TDS is solely the obligation of the employer but, if as an employee you are aware that there is a TDS default, then you may be held responsible too. If your total income exceeds the maximum amount not chargeable to tax and no TDS is being deducted by the employer, then you are under an obligation to pay tax through the advance tax route.

You should estimate your total income for the year that could comprise of salary, house property, interest income etc. Relevant deductions applicable to each source of income, on account of eligible investments, interest on housing loans, etc, can be considered to calculate the taxable income. On this amount, you should calculate the tax payable as per the applicable tax rates.

Having arrived at the gross tax liability, reduce the amount of TDS suffered/ likely to be suffered on the above income. If the balance tax payable exceeds Rs 5,000, you will be required to comply with the advance tax provisions. The entire amount becomes payable as advance tax in three installments on or before September 15th, December 15th and March 15th, during the financial year.In case you miss the advance tax installments, taxes can also be deposited by way of self-assessment tax post April 1 (after the end of financial year). In case the employer has defaulted in TDS, it would be your responsibility to deposit taxes by way of advance tax/ self-assessment tax as ultimately, taxes are to be deposited on your income.

Failure to deposit taxes could lead to concealment of income on your part, resulting in penalty to be paid by you equivalent to 100-300% of the tax amount not deposited.Further, there are interest implications as well , but there are judicial precedents which indicate that if taxes were required to be deposited by way of TDS and have not been done, the recipient of income is not required to pay interest.

Going forward, before you plan your month-end celebrations, just glance through your pay stub. Instead of creating a hue and cry over the tax figure, be thankful to your employer for taking care of your taxes and saving you from a lot of hassles.

Above Post was First Published on 2nd June 2010

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101 responses to “TDS on salary: Employees responsibility if employer defaults”

  1. Param says:

    My employer is deducting tax from my salary every month. He has deducted foe eleven months and not deducted for last month. Now i have to deduct my last month salary tax and tax for other interest income. Sir i want to know how can I deduct my remaining tax.

  2. Sachin Patil says:

    Sir, my employer deducted amount but not credited to tax department, and issues a form 16 with deducted mode, and I am did the tax return with the help of form 16. But deducted amount not credited to income tax department. Please solve the problem

  3. Amar Deep says:

    Sir my employer deducted my TDS and deposited to IT department but he don’t upload the same on Traces site and didn’t provide the form 16 which was downloaded from site. when we efilled our ITR then we face the problem that our income tax was not uploaded and IT department send us demand notice. after a number of request the employer don’t solve the problem yet and it makes us defaulter. please give us suggestion to resolve this problem

    • sanjib says:

      my income tax from salary has been deducted by my Office but the same mount hasnotbeen uploaded e portal of my PAN Account. As a result I am unable to upload my retunr. Please advice how I file my return as my DDO is not bothering for the same

  4. e ravi kiran says:

    i have worked for an realty organisation wherein they have deducted my TDS and given my salary deducting the same.
    Now when i ask for the form 16 they say they will give , but actually they haven’t paid any taxes to the government .

    Now what should i do kindly assist sir

  5. Dr. Somen Chanda says:

    Sir, as the Principal of a govt. aided college I could not deduct IT on 31st of March 2017 on which day my employees received a salary arrear directly in their a/c from govt. As we calculate the final IT on 28th Feb (FY: Mar-Feb) and the salary of March is done on 1st week of April, the said arrear has come as ‘extra salary’ in March. Therefore we are stuck. Now my query is how to do the TDS on this arrear and submit the same to the govt.

  6. SATHISH KUMAR says:

    Sir, I am working in a private company. During the last year 2015-16, my company had deducted some amount as TDS from my salary and remitted to Govt. But, due to some internal problems in the company, I myself paid balance taxes directly as self assessment tax. Is it allowed ?. Please clarify.

  7. BANA says:

    i earn 278000 yearly i am liable for tds or not because as per IT act am not liable to pay tax because i get 87A deduction but my question only that tds is deducted by co. or not

    • SATHISH KUMAR says:

      Sir,
      I had gifted my father a cheque for Rs.25.00 lakh. He started an FD with the amount, making me as 2nd joint holder with my signature. But, the interest goes to his personal SB account monthly. Will it attract any tax liability to me. ?.

  8. Abhishek Verma says:

    Dear sir,

    What if my employer has deducted TDS for FY 2015-16 but deposited only 10 months the balance 2 months TDS he will deposit in next Quarter i.e. till May-16 and I have filed my return in March-16 will I get the refund of balance 2 months TDS which my employer will submitt in May-16 ?

  9. sonali says:

    sir,
    my company pays tds of all employees. now some of the employees are laborers and they dont file any income tax and are in lack of knowledge of tds rule.
    now when we pay their salary they demand full amount including tds amount and dont agree to file for return & all.
    so,indirectly company is making loss.
    so is their any rule for such employees either exemption or sumthing

  10. SANDEEP BANSAL says:

    My employer had deducted my income tax for FY 2014-15,2013-14 and computergenerated salary slip with signature having tax deduction detail.Also i did not get form -16A for the same two years so i am not able to file my return.Now my new company is depositing my TDS quarterly.My queries:
    1) If employer does not deposit my deducted tax then who will pay that tax?
    2) Computergenerated non signed salary slip can be presented as a proof or joining letter having salary breakup can be used as a evidence?
    3) Now new company is depositing tax quarterly can i file return for coming year without filing return of last two years:

  11. Sumit says:

    Tax deducted and deposited by employer (Limited company) fin. year 14-15 and given form 16, but we are still waiting our due salaries of last financial year.

    According to from 16 our all salary paid by employer based on CTC.

    Please answer my query

    Q1. Is any provision for employer to deduct employee TDS and deposit in advance, without paying salary to their employee?

    Q2. Can we return tax based on form 16?

    Q3. How to check our employee deducting tax online?

  12. Ankit says:

    How to deal with the situation?

    I was working for an MNC, due to some typo my PAN got updated in their system wrongly. Form 16 was generated and I filed the tax. After 3 yrs i got a notice from IT department that I need to pay Tax for all the three years as it was not paid by the company.But the company is saying they have already paid the tax for the given PAN.
    I am no more employee of that company now. How to resolve this issue ?

    Any help will be appreciated.

    • NAVAL KISHOR says:

      MY EMPLOYER DEDUCT MY INCOME TAX FROM MY SALARY EACH MONTH.BUT THEY SUBMIT IT IN WRONG PAN.NOW MY EMPLOYER IS NOT RECTIFYING MY PAN.NOW WHAT CAN I DO.

  13. Santosh says:

    In Karnataka, for government employees Form 16 is given from March to next year February.
    Is there any difference in filing income tax returns of government employees ?

  14. Sanjay Kuamr Gupta says:

    I am an salaried Tax payer, my employer is pvt. ltd. co.
    My employer has deducted TDS on salary for,FY-2012-2013 FY 2013-14 but not deposited the same. I haven’t recd my Form 16 for the said period. If I were to file my returns (ITR-2)for FY 12-13,13-14.
    if employer fail to deduct the tds on slary and at the end of year employer cut complete tds. when i am filed ITR but not showing TDS deduction in Form 26AS.
    can employee take any action with gov. rule,
    Please guide me.
    Sanjay Kumar Gupta
    9028550971
    sanjay_ramesh2007@yahoo.co.in

  15. SRIDEVI says:

    AN CENTRAL GOVERNMENT EMPLOYERS INCOME TAX AMOUNT OF RS. 2000/- FOR THE ASSESMENT YEAR 2015-2016(FY 2014-2015) HAS BEEN SHORT DEDUCTED. HOW CAN HE PAY THIS TO IT DEPT. IS THERE ANY TIME LIMIT TO PAY THIS AMOUNT IN THE CURRENT FINANCIAL YEAR 2014-2015(AY 2015-2016)WITHOUT PENALY. HE HIMSELF INDIVIDUALLY HAS TO PAY IN HIS PAN OR THE DEDUCTOR HAS TO PAY IN THEIR TAN.IS THERE ANY SEPERATE CHALLAN TO PAY BY CASH OR CHEQUE.
    thank you

  16. Shankar Dayal Prasad says:

    My employer has deducted TDS on salary for,FY-2011-2012 FY 2012-13 but not deposited the same. I haven’t recd my Form 16 for the said period. If I were to file my returns (ITR-2)for FY 11-12,12-13, would I be responsible for payment of tax on TDS.? Won’t that be equal to double taxation, which again is against the law.?

    KINDLY SUGGEST WHO IS RESPONSIBLE TO DEPOSIT THE TDS AS PER NORMS.Because IT department Issue the Letter under section 146 to deposit the pending TDS with interest.

  17. murari says:

    i am bank employee in Haryana. IN FY 2012-13 (AY13-14) i was posted in different branch. My bank deducted tax from my salary and issued Form16 but the some amount is not deposited to income tax account. I submitted ITR with correct figure, i got intimation from income tax department for mis-match amount. please suggest what to do now? is there any process to file rectification based on my Form 16 to income tax office? Please guide me here

  18. V. Krishna says:

    My employer has deducted TDS on salary for FY 2013-14 but not deposited the same. I haven’t recd my Form 16 for the said period. If I were to file my returns (ITR-2)for FY 13-14, would I be responsible for payment of tax on TDS.? Won’t that be equal to double taxation, which again is against the law.?

    Please comment as I am in a dilemma whether to file my returns before 31st March ,2015 or not….

  19. kunal says:

    I have filed a tax(company tax) from an online through using TAN no.Problem is that I have misspelled the TAN NO one digit using B instead used D. So mine RS 45000 have transfered to income tax department. Give me some information ASAP If possible.

  20. Tarun says:

    What if an employer refuses to pass on Tax rebates which are allowable under some sections like Section 23(b) or 10(3A) , using an overcautious approach

  21. Mrs.Sushila Sharma says:

    My TDS was deducted for 2013-2014 an amount of Rs.19,000/-and odd by
    employer.I have been asking for form 16 I was not given.Later
    I was informed that the amount was paid to the IT dept.towards my
    name. Inspiteof several requests for the receipt of my TDS,I was
    never issued.Later I took a printout from the SAME AGAINST MY
    PAN NUMBER.The statement clearly indicates that NO TRANSACTIONS PRESENT.
    i forwarded a letter to the Managing Trustee along with the printout.Iwas
    denied an acknowledgement. Kindly suggest how to get my money back and whom to complain and approach.Kindly suggest.

  22. RAJESH VIRKHADE says:

    dear Sir,

    my friend is salaried person & he also proprietor
    he get income from both side, so tell me which i can fill IT RETURN

    SALARY : 188000/-
    PROPRITER INCOME : 173500/-

    ITR -1 ?
    ITR -4 ?

    THANKS

  23. CA NIKHIL AGRAWAL says:

    That the employee has deposited advance tax and self assessement tax therefore the employer has deducted less tds on his salary but there is no column in 24Q for adjustment of advance tax and self assessement tax. the TRACES has raised the demand without considering the self assessement and advance tax. how this matter can be solved, because income tax officer tds has no option to correct the same online.
    Please give your valuable suggestion.

    Mobile No, 9981165775

  24. s.c.dhar says:

    MY SALARY IS CALCULATED FOR TDC FINANCIAL YEAR MARCH TO FEB, SO IF MY SAVINGS IS AFTER FEB THATMEANSE MARCH IS IT CAN BE SHOWN IN TDS FOR EXEMPTION

  25. RM says:

    Respected Sir,

    1) In current financial year, I have worked for 3 employers in financial year and also have one PF withdrawal which was deducted tax by my organization (having PF trust within).

    So, for filling my return which form should I use in next year?

    2) IT has demanded 6000 rupees on April -2014, using which form/challan I can clear out this demand?

  26. Srilatha says:

    im an employee of NMIT and i stay in the college qtrs i also pay a rent of 4000/m as rent towards the college am i applicaple for TDS my gross salary is 75000/m
    this is a quiry

  27. G. Nithyanand says:

    I am a retired Railway official, retired in the month of May 2014. Income Tax was being deducted from my salary regularly by the Employer. F16 Forms were also being issued and on the basis of it Tax returns were also filed on all the years.

    In the website of Income Tax department Outstanding Demand is shown as under.
    1) FY 2008-09 Rs.17430
    2) FY 2011-12 Rs.48770
    My Response is being demanded.

    For these two years in the F16 forms issued by the employer Tax due is shown as Rs.O. I have also file Tax returns in-time.

    In the 26AS Tax credit it is shown as under
    FY 2011-12 only Rs.21000 is shown credited. For the FY 2008-09 not available in the website.
    I have the copies of the F16 and Tax Returns filed forms.

    My personal inquiry at Income Tax office the concerned officers direct me to approach the Employer and they cannot do any thing. Railway authority are not responding for my request.

    In these circumstances what I should do. Please advise me how I should go about.

    regards

    G. Nithyanand
    g.nithyanand@gmail.com

  28. Suraj says:

    If employee is in taxable bracket, and he has declared house rent and investments.He leaves job in the mid of the year without depositing investment documents. If total amount paid to that employee in the financial year is less Rs.250000/-, do employer should deduct TDS from the last payment made?

  29. Rajan says:

    Sir,
    I am a government employee. Iahve to pay excess tax to IT department. Please let me know which form I have to download?

  30. Jatin Bhavsar says:

    Hello Sir,
    My company deducting 10% of my salary every month as a security deposit up to 2 years. But when they give form 16 the deduction amount is not being mentioned in form 16. they mentioned entire CTC.so i have to pay taxes as per CTC even though i have not received that 10% amount.

    Can you guide me on this aspect?

  31. Akhilesh says:

    Dear Sir/Madam,

    I am going to Ghana for 9 to 12 months in the month of January 2015. My salary will be 3,000 US dollars when I will be at Ghana. The government organization will deposit my salary in my saving account in India when I will be in Ghana.

    Condition is this I am working at Ghana and staying in Ghana and I am receiving my salary in Indian saving account in India, the organization is Indian and I have only stay visa at Ghana not working visa.

    My question is this how much tax I have to pay in India. How much money will be deducted from my salary every month.

  32. Javier says:

    Hello… my employer has been deducting TDS from my salary since May when I joined the company, but my 26AS form still does not show anything.

    How often should they be filing TDS for salary? Shouldn’t this be already appearing in my 26AS?

    Thanks!

    • Deepak Bhardwaj says:

      There is liability of employees if employer default in paying the TDS or fail to file the return. till A/y 2008-09,2009-10,2010-11, instruction issued by CBDT not to sent any demand notice if form 26 AS mismatch till tax upto Rs.400000/- and refund upto Rs.25000/- provided form 26 AS show more than Rs.Zeero, It’s mean if employer default to file return then ur Form 26 AS did’t show anything in that case u may apprach to AO( from whom the Demand was made) with form 16 issued by your employee and it’s the liability of AO to make due verification of all fact and may be issued notice to Employer for return( As per Hight court judgement of 2013) and CBDT direction about above also issued in circular no.5

  33. Manmohan says:

    i joined a college as a teaching faculty in Dec 2012 upto Oct 2013… as the job was only for 3 months.. my employer gave me a form 16 upto march 2013 with rs 0 as TDS. In Nov 2013 I changed my the college with some dispute and they paid me a wholesome amt due to me as salary in cash. I paid an advance tax in 2014 calculating my gross income. But now my previous employer is not issuing me TDS form as they by mistake have not reduced TDS. My present employment requires me to submit form 16 from March 2013 to October 2013 which my previous employer is not issuing.
    When I ask they bluntly told me that nothing can be done as they paid me in cash and didnt show in their records… i made a mistake of not taking any receipt.. what can i do in this situation…

  34. Aman says:

    If employer is not deducting tax how can i complain to Income tax department regarding that.I have TAN of employer.Also Employer is not deducting PF whose salary is above 15000/- SO I want procedure for complaining both things

  35. Anurag says:

    Hi Sir,

    I am in a big problem, I am working in a IT company and i have declared my home loan, by mistake or wrongly my home loan was showing as an earning of 74 L.

    so my complete salary of month Sept-2014 was deducted as income tax and it is showing Income Tax around 2.23 Lakh in my salary slip.
    I have talked with payroll team and they are saying that my next month salary will also deduct.

    I am not able to understand what should I do even don’t know how I will manage next 2 month without money.

    Can you please suggest me what should I do now, how this my hard earned money can be recover?

    I am feeling helpless and thinking how hard rules are there in India for a salaried man who is working very hard for their bread and butter.

    Please help me………

  36. CHETAN says:

    i m the employee in industries i have got payment for year 300000. so there is no tds deducted but i want form 16 for loan so please can you give me a way for this situation.

  37. atul says:

    Sir my ddo has issued a so cause notice that says that I have not deposited income tax of Rs 6000/-but the tax has already been deducted. Can a ddo issue a so cause notice to the employee mentioning that if answer will not be given within two days he will write to the higher authorities for strict action

  38. Deepak Bhardwaj says:

    Mr Ashish if Ur office did,t file the TDS return or not Deposited the Tax by railway then their are lot of severe penalty for the railway and there is 100% chances for demand from the income tax department for safeguard u should approach to s r EDPM or the person who was appointed by northern railway for this(May be outsourced by Ur Railway) and Pls coordinated with the concerned person revise the return of correct the form 26 AS .

  39. Ashish says:

    Sir

    I am an officer working in Indian Railway. Railway has deducted TDS from my salary but this amount is not being shown in FORM 26AS online at income tax department website, even there is no tax credit being shown against my PAN at TRACES site of income tax department. Now what should I do to avoid tax demand notice from income tax department???..Am I liable to pay my taxes again??

  40. m a khan says:

    i am apensioner .i need 2 clarifications: 1/ can i deposit the short fall in tax payable for finan yr 2013-2014 up to 31/07/2014.2/ are pensioners exewmpted from tds on intt on quarterly basis & get tds effected on maturity of deposits3/ can the excess tax deposited last year taken as advance tax for current year

  41. Sunil Seth says:

    I retired from MAHARASHTRA STATE ELECTRICITY DIST. COMPANY LIMITED; a GOVT. OF MAHARASHTRA Undertaking in January 2012.I am getting a pension of Rs. 1981 per month through BANK of INDIA, Nasik Road branch. For A.Y. 2014-15 (financial year 2013-14), my income under SALARY head is only pension amount. No TDS is deducted during the said period & hence no Form 16 is issued.
    While filing I.T. Return for A.Y. 2014-15 in form ITR-2, what should I write in the Name of Employer column in Schedule S -the name of the office, I retired from or the name of bank, I receive the pension from?Also,what should I write in column of Employer category?

  42. Mahesh says:

    1. Whether this shortcut to arrive at interest credited by Bank would serve the purpose of filing return.
    Interest Received = TDS as per AS26 * 100
    2. In absesce of Form 16A where from to get the “Unique TDS certificate number” for filing ITR.
    Please guide me.

  43. MS says:

    Hi,

    I changed the Job in December,2013. I got the full & final settlement from my previous employer with tax calculation sheet. In that sheet, employer shows the excemption under leave encahsment & deducted the tax.
    Based on that sheet i calculated the tax for remaining period & deposited the tax.
    Now, in Form 16 of my previous employer there is less than half of the amount under leave encashment which he shows in tax calculation sheet. When i recalculated the Tax it is coming as more than 22,000 less paid.
    Now, it is already july. What i should i do now.

    Pls advice me asap.

    Best Regards
    MS

  44. Anthony says:

    I am an salaried Tax payer. I changed job during the last financial year as a result due to confusions TDS deducted is less than what is supposed to have been paid in spite of information given to employer. The outstanding tax is more than 5000/-. Is there any deadline to pay this tax?

  45. Naresh says:

    My Employer has deducted TDS (FY 2013-2014) from my salary which is also reflected in my monthly salary slips, however the company has not deposited the TDS amount approx Rs. 600000/- with the Income Tax Department and is not in a position of giving me Form 16 H. What is my recourse underlaw.How do I move the IT Department to make note of this default and what should be the procedure I need to follow with my Income Tax returns.
    Please suggest,now the filing of income tax return due date is 31 st july, 2014 is nearer.

  46. Vasant Gokhale says:

    I am senior citizen. Was a salaried person. After retirement I have continued as a consultant. So my last two Income tax return are “income from profession”
    My banks have deducted income tax (TDS) on Cumulative Fixed deposits on accrual basis. Can I claim TDS refund on Fixed deposit interest that have not matured and hence are not received?
    Earlier returns do not have statement under head “Interest accrued /received”

  47. Nacharam says:

    Hi sir,

    My employer had not paid my 10 month’s salary and removed me from my job, but they deducted the TDS and deposited to the IT department. They have not settled my pending dues and also they are not giving me form-16. Suggest me what action should I take against my employer

  48. d.k. sharma says:

    I have short deducted Rs2.30 from salary. Do I have to pay the short deductd amount. Is there is any rule that amount less than Rs10 is ignored.

  49. Nandeesha P says:

    During the financial year 2013-14, I worked in two establishment of central autonomous body i.e., April to October in UP and November to March in Karnataka. Now the DDO in karnataka has issued Form 16 considering salary received and tax paid in Karnataka only. So, what about my previous DDO, whether he will issue a separate form 16. In that case how about tax calculations and filling ITR.

  50. VijayT says:

    Hi – I am proprietor of a service firm. I have service tax number but no TAN number. Is it mandatory for a small proprietor firm also to have a TAN number? I employ 2-3 employees. Each of them have a gross annual salary of less than 3.6L. Do I have to deduct TDS on their salaries? I was told by someone that only if my firm has receipts more than 1Cr only then I am required to deduct TDS. Can you please clarify this?

  51. RAJ says:

    Sir,
    I am in service in a Private Educational institution and salary is my only source of income. I has received salary arrears of 6th pay to the tune of Rs. 253000, in December 2012 with condition that I should serve for 2 years, else I have to give back to my employer the amount of arrears . Tax was deducted on this amount @ 20%. Now I am thinking of resigning after 1.5 years since date of receipt of the said arrears. Can this refund of arrears of Rs 253000 be reflected in my form 16 and the net salary be shown in my Form 16? Will this help me to benefit from getting back the tax paid on salary arrears, in this way?
    Thanking you,
    Raj

  52. ravindra says:

    Sir,

    My Last employer has to give me 2 months salary but still i have not received it after continuous follow ups also but they has paid TDS for one month but i have not received salary kindly let me know what should i do know

  53. seshu says:

    what is separate format for TDS caluculation on salaries

  54. Balasubramanian K says:

    Wef 14.2009, if the balance tax payable after TDS is Rs.10,000 or more then only under section 208 liability to pay advance tax is attracted and not Rs.5,000 asmentioned in the above article-balasubramanian

  55. Satish says:

    Hello Sir,

    If an employee has worked in more than one employer during the relevant assessment year and refuse to submit the previous employer details to his current employer for considering the exemptions and deduction which the previous employer has give under such circumstances what are the obligation of the present employer, whether he can compute the employees total income after considering the basic exemption of Rs 200000 and deduction U/S 80 as per his actual production of doucuments and deduct the tax accordingly, as per the provision of IT Act it is the duty of the current employer to ask for the FORM 16 of the previous employer and club the income of the previous employer with the current employer and compute the tax, in the absence of information what is the remedy for the current employer please let me know.

  56. mohd abu bakr quadri says:

    respected sir.i want to know that i had two employer for the assessment year 2013-2014,previous employer deducted the tax as tds.as mentioned in form 16. but the salary from current employer is under exemption limit and not taxable.i need to know whether i can file income tax return on previous employer;s form 16 only or i need to mention combined goss salary from both employers.if i do mention both i need to pay extra tax.

  57. jay says:

    do i need to disclose my rental income to my employer ?
    As I have house in nagpur and I am working in gurgoan .
    can I claim HRA and Hosuning loan deduction from my salary.

  58. mayank says:

    My Employer has been deducting TDS from my salary which is also reflected in my monthly salary slips, however the company has not deposited the TDS amount with the Income Tax Department and is not in a position of giving me Form 16 H. What is my recourse underlaw.How do I move the IT Department to make note of this default and what should be the procedure I need to follow with my Income Tax returns.

  59. Ajeet Pratap Singh says:

    Dear Sir,

    My salary is not taxable. In today’s newspaper, there is a comment by Mr. D.K.Das Sharma, Chief Income Tax Commissar,Dehradun, that if you are not in the taxable slab,you can exempted from the TDS by submitting a affidavit on a blank paper.
    My question is, to whom this affidavit be submitted and what is the proforma for this.
    Please advice.
    thanks

  60. mathew s says:

    I am a govt.employee. My employer does not give salary certificate or deducting tds. the salary goes directly to the bank. Unless I get the heads of account on which tax is payable or exempted I am in the dark to pay tax. My employer has moe than 1500 employees on rolls. Kindly advise action for paying tax as well as if any action is possible against employer for not giving salary certificate/slip every month and not deducting tds. The excuse given is shortage of staff to handle the work. Employer is a Govt. of Maharastra establishment. Thanks

  61. mohd. waseem says:

    company pay the tds of employee than what is the adjusment entery in tally
    for examaple mr. shubod the manager of the company but he commited i cant pay the tda of my salay. plz tell adjustment this type of entry

  62. rajiv kumar gupta says:

    I am an employer of a school what should i do after deducting tds from montholy salary of emplyees i mean what type of form submit in income tax department and what is procedure can i do this whitout help of C.A. please guide me

  63. Abhay says:

    hi
    my employee has paid advance tax. can we take credit of the same in IT Computation of his salary and Form 16 as well. pls suggest

  64. Gaurav Gupta says:

    Kya ek female government employee income tax ma rented house ki rebate lay sakti hai, Agar rent agreement us ke husband ke naam bana hua ho or us ka husband us ki rebate na lay raha ho.

    More over : Kya ek female government employee apne husband ki insurance policy pay karne ke bad income tax mai rebate lay sakti hai or insurance installment cash ma pay ki gayi ho or us ka husband us ki rebate na lay.

  65. S S SETHUMADHAVAN says:

    Friend, I am a Government employee. During Sep 2009 I received a lump sum amount as arrears due to 6th pay commission. This amount was for Jan 2006 to Aug 2008.The amount was split into the arrears for the respective year and claimed rebate against section 89(1) for an amount of Rs.11592/= This amount claimed was reflected in the Form 16 provided by the employer for AY 2010-2011. However on re calculation it is seen that the actual rebate amount claimed should have been Rs. 10562.There is a short fall of Rs.1030 which is due to Income tax. My income is only from salary and it is reflected in the form 16. Now how much with penalty and interest i have to pay

  66. sonare says:

    Here my question what if employer deduct the tax on income from salary and bank TDS  deduct on salary saving account  but my total interest is  Rs. 10121.00 and at the end of year the form-16 show the TDS need to be deposit by employee. how much tax on interest ?

  67. Bela says:

    Sir,

    I work for a small company. My Income is taxable. In the month of march i have been asked for my investment details and I give them particulars like PPF, medical and House rent. The amount I mentioned that I will be depositing in my PPF account , I could not deposit all the amount before 31 march 2012. My employer didnt asked for any proof at that time. Please let me know if I can deposit the amount now I mean in the month of april or should i inform my employer of this, so that they can deduct TDS.    

    Please help.

  68. V K Bajaj says:

    @CMA. R.LGARG – FICWA

    In case the employee has furnished FALSE DECLARATION then I Tax Deptt will trouble employee for recovery of short deductions, penalties and interest thereupon. And further it could be case of section 271 for doing a wrong (false declaration) intentionally. Please note that it makes a big difference between ‘wrong calculation of tax’ and making a wrong calculation intentionally by self or by furnishing false declaration.

    May contact me at vkbajaj@india.com

  69. V K Bajaj says:

    @ Mr Ravi,

    Please write facts giving all figures of tax and dates at vkbajaj@india.com so that correct reply be given to you.

  70. V K Bajaj says:

    @ Rohit,

    Please calculate your net taxable income and then tax liability. Pay this tax liability yourself by adjusting any amount deducted by employer as TDS.

    Help is available at vkbajaj@india.com

    @ Mr Subhash Bhatt

    Your employer is right and allow them to deduct Tax from April.

    @Mr Mukesh Patel,

    No you cannot take any action against employer. It is the Income Tax Deptt who will question as why the tax was not collected correctly. Further it depends upon the tax amount. If the tax amount is less than 5000 then feel easy.

    You can know more by email at vkbajaj@india.com

  71. Harish Jethani says:

    If there is any specific provisoin in income tax saying that if a pensioner has depsoited self assessment tax & deposit the copy of challan to bank, Bank is still under liabilty to deduct TDS.
    if there is any specific clause or provision, pls mail the said clause or prov. thx..

  72. Rohit says:

    I did not submitted/declared the Form12b of previous company to the current company, so the current company has not deducted any tax. After combining the previous company salary and current company salary, income exceeds the maximum amount not chargeable to tax. How can i pay the remaining tax?
    Please provide me the details ASAP.

  73. S.Ganapathy says:

    What is the rate of interest if quarterly payment made late.how is it calculated can u please send it on my mail id

  74. ravi says:

    Employer was not deducting TDS from Salary. Employee paid advance tax in challans at a bank in Sept.,December and March . proof of advance tax payment and proof of savings eligible for 80C deduction were given to employer for getting Form 16. The employers charted accountant then says the employers has to deduct TDS and goes ahead and deposits TDS in June along with penal interest which was then deducted from salary of employee along with the TDS. Is the employer right in making the employee pay th penal interest when he has paid advance tax and has a net refund due.

    • Anup gupta ca final says:

      In my opinion employer can not deduct towards penal intt. from employee salary. However tds is rightly deducted.

  75. S. SIVARAMAKRISHNAN says:

    I AM A PENSIONER. MY TOTAL PENSION INCOME IS BELOW THE TAXABLE LEVEL. (2) FOR MY INTEREST INCOME FROM DEPOSITS THE BANKER DEDUCTS TDS AT THE YEAR END, AS THE DEPOSITS ARE CUMULATIVE TIME DEPOSITS. PREVIOUSLY I WAS IN THE HABIT OF PAYING ADVANCE TAX. WHEN I INFORM THE BANKER THAT I HAVE PAID ADVANCE TAX FOR MY PENSION AND INTEREST INCOME PUT TOGETHER, WITH PROOF OF HAVING PAID, AND REQUEST HIM NOT TO RECOVER TDS,THE BANKER PLEADS INABILITY TO OBLIGE BECAUSE THE TAX LAW FORBIDS HIM FROM DOING SO. THIS IS AN ANAMOLOUS POSITION. THIS IS TO BE REVIEWED BY THE INCOME TAX AUTHORITIES. IN CASE THE TAX PAYER PAYS ADVANCE TAX, THE BANKER SHOULD BE PERMITTED NOT TO RECOVER TDS. WILL THIS BE LOOKED INTO?

  76. Subhash Bhatt says:

    Dear Sir,

    My salary is taxable & I want to deduct the TDS from Dec onwards but my company is deducting TDS from April i.e. taxable amt divide by 12 months. & they are telling that it is a new rule which we have to follow.

    Please advice.

  77. ashok patel says:

    When you get stuck up all provisions of Law comes in action and assesse are punishable for payment of penalty and interest, Now if any employer does not deduct TDS from salary then the expenses claimed for salary of such person will be disallowed and added to income of that assessment year and when TDS is paid in the later year then the said expenses will be allowed in that later year of payment of TDS, that’s what Law says,
    It was bad at law for not deduction of TDS from Salary, any employer in India has to be cautious by asking their employ for details of employees tax saving investments,and explain each employee for the taxation part during the year from April onwards,The accounts and tax department or Chartered Accountant of the company has to take care of such matters,and comply with all the rules and regulations of Law requirements,
    I hope you understand the pains of payments
    thanks
    ashok patel

  78. mukesh patel says:

    if employer fail to deduct the tds on slary and at the end of year employer cut complete tds can employee take any action

  79. Om Prakash says:

    During the year 2007-08 a employee of my concern has given undertaking that she will furnish form No. 10(a) and thus deducted tax accordingly. Thereafter she fail to furnish the said form from here arrears and tax amounting to Rs. 15600/- were deducted less from her salary which later on she deposited with penalty through bank challan after 31st March of that year. Now Income tax department issued show cause notice regarding less payment. They are not convinced with the fact that the tax was deposited by the employee herself as it was not shown in TAN of the concern as she deposited individually. can it be possible to take that amount under TAN? OR what should I do to reply the department?

  80. Viswanath says:

    I did not submitted/declared the Form12b of previous company to the current company, so the current company has not deducted any tax. After combining the previous company salary and current company salary, income exceeds the maximum amount not chargeable to tax. How can i pay the remaining tax?
    Please provide me the details ASAP.

  81. Ravichandran says:

    If an employee claims HRA rebate by producing wrong receipt or declration whose is responsible for wrong claim.

    If an employee claims interest on housing loan and also claims HRA rebate as he works at different city Is it necessary for the employer to get a declaration from employee for the property wherein he claims interest is vacant.

  82. TRIVENI says:

    employee submit the proof to investment to employer . employee take a declration from employee that what he has sbumitted are correct & of INCOME TAX DEPARTMENT found that the investment shown by employee is worng. In that case any penelty employer need to pay? or as the employer already have the declaration of employee he is safe?

  83. CMA. R.LGARG - FICWA says:

    Employer deduct tax on the declaration of the Employee in respect of investments under Sec 80 CC or others and also Produces a Rent Receipt to get benefit of HRA etc.what are the responsbility if the declaration proves to be wrong or false. is there any standard form which should be filled by such employees whose salary crosses the limit of maximum amount not chargeable to tax. there should be some responsibility on the shoulders of the Emplolyees. please enlighten on this issue

  84. Ritesh Jain says:

    @ Vijay: If employer fails to deduct the TDS than he will liable for penalty provisions.
    & IT Dept. will not issue a demand notice to the employer instead will be charged penalty.

    @ Amit: If employer deducted and not deposited than you have not to be worry till you have TDS certificate from the employer.

    @ Amit: In my openion that why govt. has come with this provision because now a days so many peoples are not disclosing there other income to there employers, resulting in lower deduction of TDS on the employer end.
    So the govt. wants that employee if wants to conceal any income till the end of the year than he is not allowed to do that as it has been mentioned there would be a penalty of 100-300% of the tax amount.
    For furthur queries mail me at riteshjainj@gmail.com

  85. amit says:

    i dont no what govt has taken action for corruption ?…..Wht step have tekn to get money from swiss bank…..that black money india me layege to itna tax normal person se bhikh mangni nahi padti.

  86. amit says:

    Why salaried person have to pay advance tax. now govt also require advance tax in advance…Govt kuch to aapni mahenat se kam kere..improve public sector….ki humare paisese hi govt chalegi…to get education at high fees burdun…then job searching with good scal is burdun…..all commodity price has already increased that burdun…tax burdun…then scrutiny time AO demands money that burdun….we goes to appeal at senior level demands money that burdun that burdun…..he ram.

  87. amit says:

    and what if employer deducted and not deposited then ?

  88. Vijay Negi says:

    Here my question what if employer fail to deduct the TDS on salary and at the end of year the form-16 show the TDS need to be deposit by employee.

    Will Income Tax Deptt. issue any demand on this against employer.

    • mukesh patel says:

      Here my question what if employer fail to deduct the TDS on salary and at the end of year the form-16 show the TDS need to be deposit by employee.

      Will Income Tax Deptt. issue any demand on this against employ

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