From my salary, I have been deducting IT regularly for the last three years, but my employer has not given me Form 16 even after repeated demands. Now I have found that he has not deposited any TDS with the government account for the last three years. What can I do now to get Form 16? Please guide.
From India, Bhopal
Acknowledge(0)
Amend(0)
1From India, Bhopal
Acknowledge(0)Amend(0)
Please check with your employer and ask for details to understand their perspective. Alternatively, you can send an email to the HR head with a copy to the CEO or MD to address any concerns regarding the Income Tax office in the area.
From India, Lucknow
Acknowledge(2)Amend(0)
From India, Lucknow
Acknowledge(2)Amend(0)
Dear Medhanak, you have not mentioned whether you are being issued any payslip. If yes, has the IT deduction been mentioned? You can go to the Income Tax website and check Form 26A by entering your PAN number. If the deduction is mentioned, you can download the form. If not, it means no TDS has been deposited by your employer. If no payslip is issued, it means you do not have any proof to show that TDS has been deducted from your salary.
From India, New Delhi
Acknowledge(5)
Amend(0)
From India, New Delhi
Acknowledge(5)Amend(0)
As Mr. Pankaj has rightly said, please let us know whether the TDS deduction is mentioned in your payslip or not. If it is mentioned, then you can file your return through e-filing. You can also view the TDS credit through Form 26AS. If you have not received the TDS certificate and the same is not reflecting in Form 26AS, then you do not have to worry. Please file your return; you will be on the safer side, as the TDS deduction is the liability of the employer and not the employee. As per the latest order, please refer below:
Citicorp Finance (India) Ltd vs. ACIT (ITAT Mumbai)
TDS credit must be given even if the TDS certificate is not available or the entry is not shown in Form 26AS.
The assessee claimed credit for TDS, which was denied by the AO on the ground that the claim did not match the entries shown in Form No. 26AS and that there was a discrepancy. On appeal, the CIT(A) held that the assessee would be entitled to credit to the extent shown in the computer system of the department. On further appeal by the assessee to the Tribunal, it was HELD:
The AO is not justified in denying credit for TDS on the ground that the TDS is not reflected in the computer-generated Form 26AS. In Yashpal Sahwney 293 ITR 539, the Bombay High Court has noted the difficulty faced by taxpayers in the matter of credit of TDS and held that even if the deductor had not issued a TDS certificate, still the claim of the assessee has to be considered on the basis of the evidence produced for the deduction of tax at source. The Revenue is empowered to recover tax from the person responsible if he had not deducted tax at source or after deducting failed to deposit with the Central Government. The Delhi High Court has in Court On Its Own Motion Vs. CIT 352 ITR 273 directed the department to ensure that credit is given to the assessee even where the deductor had failed to upload the correct details in Form 26AS on the basis of evidence produced before the department. Therefore, the department is required to give credit for TDS once a valid TDS certificate has been produced or even where the deductor had not issued TDS certificates on the basis of evidence produced by the assessee regarding the deduction of tax at source and on the basis of an indemnity bond.
From India, Ahmadabad
Acknowledge(4)Amend(0)
Citicorp Finance (India) Ltd vs. ACIT (ITAT Mumbai)
TDS credit must be given even if the TDS certificate is not available or the entry is not shown in Form 26AS.
The assessee claimed credit for TDS, which was denied by the AO on the ground that the claim did not match the entries shown in Form No. 26AS and that there was a discrepancy. On appeal, the CIT(A) held that the assessee would be entitled to credit to the extent shown in the computer system of the department. On further appeal by the assessee to the Tribunal, it was HELD:
The AO is not justified in denying credit for TDS on the ground that the TDS is not reflected in the computer-generated Form 26AS. In Yashpal Sahwney 293 ITR 539, the Bombay High Court has noted the difficulty faced by taxpayers in the matter of credit of TDS and held that even if the deductor had not issued a TDS certificate, still the claim of the assessee has to be considered on the basis of the evidence produced for the deduction of tax at source. The Revenue is empowered to recover tax from the person responsible if he had not deducted tax at source or after deducting failed to deposit with the Central Government. The Delhi High Court has in Court On Its Own Motion Vs. CIT 352 ITR 273 directed the department to ensure that credit is given to the assessee even where the deductor had failed to upload the correct details in Form 26AS on the basis of evidence produced before the department. Therefore, the department is required to give credit for TDS once a valid TDS certificate has been produced or even where the deductor had not issued TDS certificates on the basis of evidence produced by the assessee regarding the deduction of tax at source and on the basis of an indemnity bond.
From India, Ahmadabad
Acknowledge(4)Amend(0)CiteHR is an AI-augmented HR knowledge and collaboration platform, enabling HR professionals to solve real-world challenges, validate decisions, and stay ahead through collective intelligence and machine-enhanced guidance. Join Our Platform.
Automated TDS with Form-16 for C.G. Financial Year 2011-2012.xls