Central govt. should introduce TDS Challan-cum-Form No 16A for 194A etc.,as per proposed Sec.194LAA,No need to download Form No16A,Filing of Form No 26Q,27A.That NSDL,Bank,franchiese get charges rom Govt.etc.but TDS deductor is UPPAID SERVANT OF GOVT.I have already send my above proposal in details to Govt. harshadrai84@yahoo.com 9425517209
Substantial penalty should be imposed alongwith criminal prosecution, if the employer does not issue the TDS certificate in time.It is a serious harassment to the employee.
In private sector up to a certain extend Tax is deducted, paid and returns filed properly, however in state government offices and departments, even though tax is deducted, the payment and filing of returns are not proper. If rules are getting strict, the officers will have to face penal actions. I have seen it in many cases in Kerala that government aided educational institutions and departments, the rules of tds are not complied with properly.
In India one does not know why everything goes wrong and all the burden is put on the hapless and helpless citizen. At the end it was the tax payer who was being harassed and the Dept. with all the powers asked them to get their Tax Credit corrected by the deductors.