Short deduction of tds

Brajabandhu (Student) (28 Points)

19 June 2015  

Sir,

One of my friend, A principal of a college have filed the 24Q - Q4 for the financial year 2014-15 in May 2015. In this he has actualy deducted less than the due amount from some employee by mistake. So a demand is shown in TRACE for short deduction. Now please advise me if he can deduct the due amount from these employees in subsequent payment in this june and deposit it and file a revised return for Q4. Secondly if He is  not deductiong this short amount but the employees are filing the IT return as per his salary statement and paying the tax themselves than will the employer be free from his responsibility ? So need an urgent help. Thanks