Article discusses option available with Employee/ Taxpayer when his employer refuses to issue Employer refuses to issue TDS Certificate / Form 16 / Salary Certificate and can a Taxpayer claim credit for Tax deducted despite non issue of such certificate.
I worked in XYZ limited for the period from 01.4.17 to 31.03.2018. My Company deducted TDS of Rs. 1,00,000 but not given TDS certificate till date. What legal remedy I have to force my employer to issue me the TDS certificate i.e. Form 16?
The employee has a right to obtain the TDS certificate in form 16 from his employer. The certificate details should be filled in return of income, since no credit for TDS can be given without it. In case your employer fails to issue the TDS certificate, he shall be liable to a penalty of Rs. 100/- for each day of default u/s 272A(2)g). The Only remedy in case your employer refuse to issue you tds certificate or he is not issuing TDS certificate is that you can complain to the concerned Assessing Officer in writing, who will take appropriate action or initiate penalty proceedings against the employer.
The employee however has no other legal remedy against his employer in case he refuses to issue the certificate except that the employee may intimate about such default to concerned Assessing Officer, who may take appropriate action or initiate penalty proceedings against the employer.
Although my previous employer not issued TDS certificate for the TDS deducted by them, can I claim the credit for TDS deducted by them while filing my IT return for A.Y. 2017-18?
Yes. The claim can be made in your return. Department however will raise a demand which will not be enforced on you but on your employer.
Can Employer Decline To Issue Form 16 When there is no deduction of TDS on Salary?
Confusion arises among employees regarding Form 16 is on following grounds :
- That they think Form 16 is a salary certificate.
- That income tax Return can not be filed in absence of Form 16.
While the fact is that Form 16 is the prescribed form for issue of certificate of deduction of tax at source from an employee. employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .
Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act. The said subsection is given as under
[Certificate for tax deducted.
203. (1) Every person deducting tax in accordance with the foregoing provisions of this Chapter shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder, furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed.
(2) Every person, being an employer, referred to in sub-section (1A) of section 192 shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.
It is clear from the aforesaid provision that an employer shall furnish the certificate only if any tax has been paid to central govt. on behalf of the employee. Rule 31 of IT Rules states that employer has to issue TDS certificate in Form 16 . The said Rule states as under
31. Certificate of tax deducted at source [or tax paid under sub-section (1A) of section 192].
(1) The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer on behalf of the employee under sub-section (1A) of section 192 shall be in—
Form No. 16, if the deduction or payment of tax is under section 192; and
Therefore , it is legal to refuse to issue a certificate of deduction of tax when there is no deduction of tax
Also Read:
1. https://taxguru.in/income-tax/form-1616a-26as-online-annual-statement.html
2. https://taxguru.in/income-tax/form-26as-check-anytime-tax-credit-status.html
(Republished with amendments)
My employee is showing more salary on my Form 16 compared to what he paid. This is leading to excess tax payment by me. can any one help how I can approach in this situation.
Hi sir
My annual salary not come under tax slap. but i need form 16 for loan purpose. can u help on same .
THANKS
Dear Sir,
My employer has deducted TDS from salary of FY 2012-13 but it is not reflecting in 26 AS form. My employer has not give form 16A. Because of that I am not able to get return . What shall I do. Please advise.
Thanking you.
I am working in Small Company my salary is 4.2 Lakh . i am select one big company. They ask for Form 16 and Bank Statement. One Constancy ( small company ) said
1) i will give Form 16 within 3-4 working days ,you have to pay 10000 + tax .
2) i will also pay Bank Statement within 2 working day, for 3 mount you have to pay 4000 and for 6 month you have to pay 7000.
This is possible. This Genuine. Please Clarify My Doubt or send me reply anandmahto393@gmail.com
Regard
Anand MAHTO
Sir, i am central govt. servant. I want to form no.16 of income tax but office to refuse me the reason stating therein that you are not taxpayer.Hence office are unable to issue you form no.16. At last which under section of income tax to apply form no. 16 for reason personal use. ( My total taxable income under 2,00,000/-). My tan no SHLO00566G please send form no 16 send by my email address rrajaguru03@gmail.com
My Annual salary is 4.0 lacs for the A.Y. 14-15, I have recd DA arrears of 2.0 lacs. now my sal is 6.0 lacs. what tax I have to pay?
sir,I filed IT return of 2011-12 manually.but i have not received full ammount refund,[less rs4800]because my form 16 does not reflect correct ammount,yet it was correct in form 16 provided by my employer.I ask for my employer and assesing officer but no relief till date.What should i do.bcsbhealth100@gmail.com
Hi,
I am working in Real Estate Brokerage firm, and getting salary in cash. How can i fill the ITR.
Dear sir,
My employer has deducted TDS from salary but it is not reflecting in 26 AS form. TMy employer has not give me form 16A. Because of that I am not able to get return What shall I do. Please advise.
Thank you
Hi,
Is this what it is?
If the employer is not issuing one a tax certificate of the tds that he has cut while paying the salary.
1. Employee can not do anything but wait for them to pay?
2. Employee can wait up to an eternity and then give up and just pay up the gap in the tds (THAT THE EMPLOYER DID NOT PAY TO THE GOVERNMENT)
3. There is nothing (no rules or law) that covers or saves an employee against such malpractices by employers…even though OUR GOVERNMENT EARNS “1000/-” Rupee of every 10,000/- that we earn for the month
4. Even if one files a complaint to the assessment officer, they never end up tracking or prosecuting such companies…and so these type of people are increasing each day.
EVERY 5TH PERSON ONE MEETS IS BEING TROUBLED BY SOME EMPLOYER WHO IS NOT PAYING THEIR TAXES AND AS A RESULT IS WAITING TO FILE THEIR OWN RETURNS.
IS GOVERNMENT GOING TO DO SOMETHING ABOUT HOW THEY HELP PEOPLE WHO ARE PAYING THRU THEIR NOSE FOR THINGS THAT GIVE THE GOVERNMENT ITS MONEY…THAT IN A WAY HELPS RUN THE COUNTRY
OR
ALL OF US SHOULD JUST STOP PAYING OUR TAXES AND TAKE PAYMENTS IN CASH AND OTHER MODES.
AS ANYWAY THERE IS NOT MUCH THAT GOVERNMENT DOES TO HELP US
????
Dear Sir,
My employer has deducted TDS from salary but it is not reflecting in 26 AS form. My employer has not give form 16A. Because of that I am not able to get return . What shall I do. Please advise.
Thank you
Dear Sir,
My employer has deducted TDS from salary but it is not reflecting in 26 AS form. TMy employer has not give me form 16A. Because of that I am not able to get return What shall I do. Please advise.
Thank you
I need a form 16 from my last employer but they did’n issue but on request also they did not provide me since last more then one months.
please advise were I approach for the same.
my last employer has sold his business to me. he is refusing to give my form 16 of the time i have worked with him. he is saying you have to come personally to collect form 16. is there any way i can get this form 16 by post as i have to travel a distance to collect ist and he will not be there when i call him thanks
my last employer has sold his business to me. he is refusing to give my form 16 of the time i have worked with him. he is saying you have to come personally to collect form 16. is there any way i can get this form 16 by post as i have to travel a distance to collect ist and he will not be there when i call him
Sir,
My mother is working in a trust owned hospital, from where form 16 is issued to only those who are eligible to pay tax. My mother,being not eligible to pay tax,is not being issued either form 16 or any kind of payslip. Her salary directly credits to her bank account. Now,in case of requirement of a loan from any bank, what can she provide as a proof of her income. Please explain, weather income tax return can be filed without form 16 or any payslip or not?
hi
i am working with college. my employer has deducted more amount as income tax and it is not appearing in Traces form. i am perusing for that but they are taking time its about 3 months. i hav filled return it is showing the amount less by 24000/- what should i do?
this year also they are deducting more amount than calculative estimated to be deducted monthly. i hav given declaration for tax benefit but they are demanding me documentary proof that i dont hav now as i pay LIC premium in January and children total fees in February. plz help me.
Hello,
I was working with a hyderabad based company from from January 2011 to April 2013. I received my form 16 for the entire period right upto 31st March 2013. As i gave my resignation in April 2013, my full and final settlement happen in May 2013 and i got three months salary in liue of. However, this year when i was following up on my form 16 the company is telling me that they dont have it or they cant find it. Which is odd since i got the form 16 for the previous years.
My company is not helping me much , they are just saying that they cant find it. Aren’t they entitled to give me the form 16 for the FF as well?
Can you please advise what i can do to resolve this issue as i am unable to file for my taxes until then. My current employer has already given me my form 16.
Regards
My employer has issued me a form 16 which turned out to be fake. They have deducted 15000 rs as yax but returns cannot be filed since the income tax department doesnt show any tax deduction from my PAN online. How can I approach my case
Sir. not received the Form 16 from Spice jet for the year of 2013-2014 and tax is not filed. what will be consequences of the non filing of income tax with out form 16
If a demand of taxes is made by income tax department because of your employer not depositing TDS deducted from your salary, you can rely on the judgment of the Honurable Bombay High Court in case of Yashpal Sahni in 293 ITR 539. Court has held that For the amount deducted but not deposited by the deductor, the deductee (assessee) is not responsible.
CA. Bhavesh Savla
bhavesh@cabks.in
I WANT TO KNOW HOW CAN I FILED MY FATHER ITR IF EMPLOYER DOES NOT DEDUCT TDS. EXPLAIN PROVISION
I have retired from state govt. corporation in the yera 2011 but during FY 2013-14 I have received Gratuity amount from my ex-employer. However my ex-employer refuses to give me Form 16 as full amount of gratuity is exempted as per sec 10(10) and there was no tax deducted by the ex-employer from it.
Pl advise me whether I T department will ask me for Form 16, if so, how can I get Form 16 from my ex-employer
Sir,
I worked for BRADs INTERNATIONAL, Sister company of BHAVVYA GLOBAL LIMITED, from Mar 2013 to Aug 2013. They cut my tds 6000 per months. (6000 x 6 = 36000). In Sept 2013 they shutdown the Brads International. They paid my salary from BHAVVYA GLOBAL LIMITED company account. Now i want my FORM 16 from BHAVVYA GLOBAL LIMITED but they refuse to provide me. I also check that online income tax site for the form 26 A. But they don’t paid the tax.
PLEASE ADVISE. WHAT SHALL I DO and HOW I CAN GET MY FORM 16 FROM BHAVVYA GLOBAL LIMITED.
Sir, i am govt. servant. I want to form no.16 of income tax but office to refuse me the reason stating therein that you are not taxpayer.Hence office are unable to issue you form no.16. At last which under section of income tax I apply form no. 16 for reason Bank purpose. I need form no.16 for bank purpose.( My total taxable income under 2,00,000/-). Can I apply or not. to issue form no. 16 to my office. Plez. give me a solution.
Sir, i am govt. servant. I want to form no.16 of income tax but office to refuse me the reason stating therein that you are not taxpayer.Hence office are unable to issue you form no.16. At last which under section of income tax to apply form no. 16 for reason personal use. ( My total taxable income under 2,00,000/-).
@ VIKASH SHARAN : nO RTI cannot be filed for your problem. first you need to check the reason for adjusting your refund from the intimation issued by the I.T Deptt. U/s 143(1) which you can get over your email id, mentioned while filing ITR for the relevant year.
Hopr this will guide you a little.
Regards
Saurabh Sharma
@ Vikash Sharan, as you are not receiving your full amount of refund, i can help you regarding figuring out this problem. Contact me asap on my email: sharma_saurabh@live.com
one of our employee misplaced the form 16 for the FY 11-12, the company is not willing to give again and again. is there any liability arise if the company refuse to give form 16 again.
My Pan is AGKPS2475B.
In my ITR for 2009-10,Refund is mentioned as Rs.52003.00 but I received Refund of Rs.13790.00.
Similarly in my ITR for 2008-09 Refund is mentioned as Rs.64970.00 whereas I received Rs.35960.00.
How can I get balance IT Refund for 2008-09 & 2009-10 ?
Can I file a RTI?
Please guide.
Vikash Sharan
Hi all.
Best way to make employers produce Form 16 irrespective of anything is to approach Ombudsman of your area or file RTI (Right to Information Act). I am pursuing the case and will inform once the action is done. Refer to the website
incometaxindia.gov.in/KnowYourOmbudsman.asp
But what about the provision under Section 192(2C)? It says “A person responsible for paying any income chargeable under the head “Salaries” shall furnish to the person to whom such payment is made a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value thereof in such form and manner as may be prescribed”
And as per Section 139C of the Act, the Assessing Officer can require the taxpayer to produce Form 12BA alongwith Form 16, as issued by the employer.
Suppose any person’s gross salary is Rs 500000/-, he have two housing loans and produced details regarding loss under the head “Income from house property” to the empoyer. Also have claimed 80C, 80D and other deductions, due which Tax has not been deducted from his salary. Even in this case, empoyer is not lible to issue Form 16? Such persion has to file IT return then what basis she/he will file IT return? Lets assume, he/she had files IT return without Form 16, by chance his/her PAN is selected for scrutany and Assessing Officer asked to produce Form 12BA alongwith Form 16 as per Section 139C of the Act. What she/he should do?
Can you please explain?
Sir,
Myself Dileep i worked for one year in software firm..for minimum amount of salary. now i am looking for change of job problem is that companies are asking for form 16 as salary proof..but in my previous company they didnt deduct any tax from my salary..How to deal with the situation when new company asks for form 16..
Thank you…
dear sir
i am an agent of post office My employer has deducted TDS from commission but it is not showing in 26 AS form. As per income tax authorities, my employer has to filed revised TDS return for the said assessment year but they are not very musch interested and giving me excuses from last one year. Because of that I am not able to get return which resulted a demand from IT office.
What shall I do.
Please give me advise.
Thank you
Hi,
My last employer is not ready to give Form 16, they have been deducted taxes from my salary which is coming more than 80K. I am continuously following with them but they are ignoring earlier they were replied to mails and phone calls but now nobody is replying to it. Not only this they have collected taxes and duties from customers and not paid it to government.
Company Director is seating in US and instructing to current employees that “I am not giving anything to them nobody can do anything of mine and this politician I have in my pocket and blah blah”, Please suggest some solution to get my Form 16 from them.
Dear Sir,
My employer has deducted TDS from my salary for the month of January to March 2013, but has not deposited it with the Government, hence I am not able to file my return in time.
In case I file my return today what will be my liability as the TDS of last 3 months has not yet been deposited.
Regards
Manoj Kothari
one of my colueeg misplaced his ts form-16 for the f/y 2011- 12 he has also filled tax return but he missed to keep a copy of form-16 for record he aproches his employer for acopy of form-16 but he refusses to give copy what can he do!
My employer has deducted TDS from salary but it is not reflecting in 26 AS form. As per income tax authorities, my employer has to filed revised TDS return for the said assessment year but they are not very musch interested and giving me excuses from last one year. Because of that I am not able to get return which resulted a demand from IT office.
What shall I do.
Please advise.
Thank you
Hi there, I am a Self-employed person. I have recently set-up a casual/seasonal business. I have PAN and TAN number on Firm’s name.
I have 3 employees including me who have salary exceeding income tax threshold level and another 4 employees who have salary below threshold level. I also have some freelance employees.
I would like to issue Form 16 or Form 16A to all employees, irrespective of tax liability or TDS incidence because of the following reasons.
1. Helps employees to file IT returns.
2. Helps while taking Loan (Housing Loan, Car Loan and Credit cards).
3. Serves as Proof of Employment.
My Queries are as follows.
1. Can I issue Form 16 or Form 16A to employees/freelance agents who do not have any tax liability?
2. The online TDS payment page or manual TDS challan has space only for TAN and tax amount. How do I map individual PAN numbers and respective TDS amounts.
3. How to generate Form 16 and Form 16A (both online and manual).
Help appreciated.
Sir, I m a force person, and I have not yet obtain my form 16 of 2010-11, but my head quarter says that it .is not found.They also says that why I did not receive it in the previous year and so it is suppose to have missing, so they can not help me to get it. Pls sir advice me how can I obtain it in my urgency and neccessity.
My previoius employer is refusing to give form 16, asking me to come and collect it in person and refusing to mail it with an acknowledgement as well.
I am not working in the same town and despite numerous mails explaining the situation they are refusing to mail it, now this form is required for my daughters pass port renewal, I do not know what is to be done, can you please advise which is the email id i need to raise this at IT department. The company is based out of Chennai. Thanking you.
My employer have deducted TDS @20% as I have not given my PAN no but now I am giving them the PAN no they are not ready to revise TDS return in this case how can I claim TDS refund????
My previous company is refusing to issue form 16 saying that they had calculated my taxes wrongly during settlement and now i need to pay back 85k. They are claiming that 85k is the amount I should pay to the government and then they shall issue form 16….is there any possiblity that i CAN TAKE LEGAL ACTION ON THEM AND TELL them that it was their responsiblity to deduct TDS…plz confirm
Can an employee have two form 16s working for two different firms the same time period?
I have retired from a nationalised bank in the year 2011-2012, I have worked in 2 branches, where
Tds has been deducted from my salary.But previours Branch where I have worked is refusing
to issue
tds certificate,saying that I have to get it issued from last branch where I have retired.
But in Onlinesystem
tds deduction of previous branch cannot be reflected, any remedy for this?
As usual; a time consuming and very long drawn procedure. By the time issue is resolved . the period for filing IT return will expire.The poor fellow will be left gasping for a breath.Such employers usually do not keep employment records of such unfortunate employees
It is true that Certificate need to be issued only in case of deductions. It is advisable to issue Form 16 to all employees.
For the employees, to avail the loan facilities etc, bankers demad for Form 16, which is a solid proof of income. For the benefit of employees, we can issue Form 16 even in cases of nil deduction.
Kindly also clearify, if salary income is taxable but after deduction i.e 80C,D,80E etc TDS not deducted by emplyer ,In this case employer is liable or not to issue Form 16?
Sir,
Plz tell me whether form 16 downloaded from TIN is sufficient as it does not provide full details of salary and investment or the employer to prepare mannual TDS cdertificate?
Greetings.
If the employer doesnt provide TDS certificate and if you wish to avail of the deducted TDS while filing the returns, am not sure on what basis would you wish to proceed to file with documentary evidence to the department?
Secondly, CPC would check the so called TDS deducted and that is reflected against your PAN on 26AS online system; if it matches then you would be granted the credit otherwise it is YOUR responsibility to make amends to the returns; pay up the gap in the TDS etc., There is no communication that goes to the employer on a single assessee basis. This is the most unfortunate situation in which many a employees are stuck up:
– either employee is not provided with Form16 in time
– or if provided it is not properly generated with right PAN number( assuming you as an employee has given the right PAN number)
– or even if the right Form16 is provided, then TDS may not be reflected on 26AS against your PAN and the employer doesnt respond to your requests
But the onus on filing returns with correct applicable TDS is squarely lies with you the employee….Please feel free to consult with seasoned professional and get your filing returns made.