Liability Of TDS Deduction Of Previous Employment On Current Employer

Hi,
Please suggest in case an employee who has joined in the mid of financial year does not declare his income earned and TDS deducted by the previous employer, does the liability of tax deduction fall on current employer or the employee.
Regards
Veena

TDS liability does not fall on the current employer, as per IT act it is the duty of employer to deduct and pay TDS of employee till date he/she has worked in their company, so in most of the cases, company start deducting the advance tax based on the investment details provided by the employee during the year, before the end of financial year they have to provide evidence of the same...
still you can request the employee to produce the proof of his last salary earned and see further, then decide.
Regards,
Jitu