Tds certificate & form 16 not issued by employer
This query is : Resolved
Dr. Sharad Garg
(Querist)
30 May 2012
I worked with an educational institution run by trust from Sept 11 till Mar 12. During the tenure employer forgot to deduct TDS. While I was leaving the institution, I was given experience certificate upon a condition that I deposited TDS through my online bank account on behalf of the institution. I did accordingly and got an online receipt of TDS deposited through ITS 281 form. However, now the employer is not issuing me TDS certificate and Form 16 despite reminders to the CA. Can I claim TDS deduction despite no TDS certificate? My Form 26AS does not display any details of TDS deposited by my employer in my account.
30 May 2012
Depositing TDS is only the first step. After depositing TDS, the employer has to file a TDS return.
Only then the credit of the TDS will be available to the employee.
In your case, although you have deposited the TDS, your employer has not filed the TDS return. This is why the TDS is not appearing in Form 26AS.
Only then the credit of the TDS will be available to the employee.
In your case, although you have deposited the TDS, your employer has not filed the TDS return. This is why the TDS is not appearing in Form 26AS.
Dr. Sharad Garg
(Querist)
02 June 2012
If my employer has not deposited with the IT Dept. is it my fault or my employer's fault? Can I claim to have deposited the TDS or not?
Dr. Sharad Garg
(Querist)
04 June 2012
I request experts to plz reply
27 July 2025
Here’s a clear explanation of your situation:
---
### Key Points:
1. **TDS Deposit vs. TDS Return Filing:**
* You deposited the TDS amount on behalf of your employer using Form 281 (challan). This means the tax was physically paid to the government.
* However, the employer **must also file a TDS return** (Form 24Q for salary) which reports the details of TDS deducted and deposited against your PAN.
* Until the TDS return is filed, the credit of TDS will **not reflect in your Form 26AS** or income tax records.
2. **Who is responsible?**
* The **employer is responsible** to file the TDS return and issue Form 16 (TDS certificate).
* Your act of depositing the TDS amount is only partial compliance, but **it is not your fault if the employer does not file the return** or issue Form 16.
* The Income Tax Department holds the deductor (employer) responsible for compliance, including filing returns and issuing certificates.
3. **Can you claim the TDS credit without Form 16 or Form 26AS reflecting it?**
* **No, you cannot claim TDS credit unless the TDS return is filed by your employer and the credit appears in Form 26AS.**
* Without this, your tax credit won’t be reflected during assessment, and you may face demand or penalty.
---
### What can you do?
* **Request your employer to file the TDS return and issue Form 16** immediately.
* If the employer does not cooperate, you may:
* **Write a formal letter/email** demanding the TDS certificate and TDS return filing.
* **File a grievance with the Income Tax Department** through their TDS Grievance Redressal Portal.
* Consult a tax advisor or lawyer if the employer is non-cooperative.
---
### Summary:
| Responsibility | Remarks |
| -------------------------- | ------------------------------------------ |
| You | Deposited TDS amount on behalf of employer |
| Employer | File TDS return and issue Form 16 |
| TDS Credit in your account | Only after employer files TDS return |
| Your liability | No, provided you deposited the TDS amount |
---
**Bottom line:** You did your part by depositing the TDS. The employer must file returns and issue Form 16 to enable you to claim credit. If they don’t, you may need to escalate via IT Dept. or legal means.
---
### Key Points:
1. **TDS Deposit vs. TDS Return Filing:**
* You deposited the TDS amount on behalf of your employer using Form 281 (challan). This means the tax was physically paid to the government.
* However, the employer **must also file a TDS return** (Form 24Q for salary) which reports the details of TDS deducted and deposited against your PAN.
* Until the TDS return is filed, the credit of TDS will **not reflect in your Form 26AS** or income tax records.
2. **Who is responsible?**
* The **employer is responsible** to file the TDS return and issue Form 16 (TDS certificate).
* Your act of depositing the TDS amount is only partial compliance, but **it is not your fault if the employer does not file the return** or issue Form 16.
* The Income Tax Department holds the deductor (employer) responsible for compliance, including filing returns and issuing certificates.
3. **Can you claim the TDS credit without Form 16 or Form 26AS reflecting it?**
* **No, you cannot claim TDS credit unless the TDS return is filed by your employer and the credit appears in Form 26AS.**
* Without this, your tax credit won’t be reflected during assessment, and you may face demand or penalty.
---
### What can you do?
* **Request your employer to file the TDS return and issue Form 16** immediately.
* If the employer does not cooperate, you may:
* **Write a formal letter/email** demanding the TDS certificate and TDS return filing.
* **File a grievance with the Income Tax Department** through their TDS Grievance Redressal Portal.
* Consult a tax advisor or lawyer if the employer is non-cooperative.
---
### Summary:
| Responsibility | Remarks |
| -------------------------- | ------------------------------------------ |
| You | Deposited TDS amount on behalf of employer |
| Employer | File TDS return and issue Form 16 |
| TDS Credit in your account | Only after employer files TDS return |
| Your liability | No, provided you deposited the TDS amount |
---
**Bottom line:** You did your part by depositing the TDS. The employer must file returns and issue Form 16 to enable you to claim credit. If they don’t, you may need to escalate via IT Dept. or legal means.
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