TDS CERTIFICATE

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CA Sanjay Baheti (Querist)
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23 July 2010 If you are an employee(one of my freind) in a company for 5 months. Company deducts TDS of Rs 65000. Meanwhile employee leave the company and company do not issue TDS certificate. Later on he finds that the company has deposited only 40000 with the IT dept.(govt.).Employee do have salary slip to show that Rs 65000 was deducted by the company. In this case what the employee should do? Pls advise.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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23 July 2010 Only with Payslip we cannot claim TDS, Insist the employer to deposit and give the tds certificate

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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23 July 2010 The payer is bound to issue TDS certificate. if not issued a "writ mandamus' can be issed compelling the payer to do so.

Citation :- Lakshmi Narayan Engineers Vs. KSEB & Anr (1989) 178 ITR 230(Ker).

OR

Pl file the return and claim the TDS on the strength of pay slip. Naturally ITO will disallow the claim of TDS. Then file appeal before CIT (Appeals) on the strength of the following citation.

Ahluwala &Associates Vs. ITO (2009) 19 DTR 462.

IN THIS CASE THE AHEMDBAD TRIBUNAL SAID THE DEDUCTEE CANNOT BE HELD LIABLE FOR THE PAYMENT OF TAX WHICH HAS ALREADY BEEN DEDUCTED AND IT IS FOR THE DEPARTMENT TO RECOVER THE AMOUNT FROM THE DEDUCTOR.

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