Advance tax on salaried employee

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CA VIVEK JHA (Querist)
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12 March 2016 Dear sir,

One of my client paid salary Rs. 9,60,000/- during the year. however no TDS has been deducted by him. whether employer will be still in default, if tax will paid by employee as an advance tax. Please advice.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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12 March 2016 Employer is not an 'assessee in default' by virtue of proviso to section 201(1).

CA VIVEK JHA

CA VIVEK JHA (Querist)
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16 March 2016 thanks sir

sir please also let me know , in above case being a tax auditor ,whether we should report in tax audit or not?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 March 2016 Tax auditor has to report in the following manner.
The auditee has not deducted tax u/s 192 on salary amounting to Rs. 9,60,000 paid to Mr....... and informed that the payee has paid advance tax amounting to Rs......... vide challan no ....... dated....... of .........bank and they are not an 'assessee in default' by taking a broader view under proviso to section 201(1) of the Income tax Act,1961.

CA VIVEK JHA

CA VIVEK JHA (Querist)
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17 March 2016 Sir thanks a lot
one more quarry i have please reply
suppose in above case, no TDS was deducted by employer and no & advance tax paid by employee till feb , While we calculate the tax in march, we fund total tax is Rs. 90,000/- which is more then one month salary(i.e 80,000 PM). Please advice on following issues :-
1) In such it is possible to deduct tds up to 80,000 from the salary of march by the employer & balance 10,000 is to be paid as advance tax by employee? if possible, Is it sort deduction of TDS by the employer?
2) Is advance tax is applicable on salaried employee if he has only salary income?
3) Is advance tax applicable on above case?

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