TDS Deducted but Form 16 not provided

This query is : Resolved 

04 September 2009 Hi Sir,
I worked at a company in Mumbai for 5 months. They cut around Rs. 2800 TDS from salary every month but have not yet provided me Form 16 despite multiple attempts to ask them for it. It has been over 1 year now. The company mis-treated me badly before i left, and i think that the reason they are not sending Form 16 is because they are not a registered legal company (i.e. they are not filing returns properly). They seem to be using a different office address and maybe also a different company name from among their many fake company names. What complaint/suit can i file against them?

04 September 2009 You get your tax credit and other details from tin-nsdl site after registration in Form AS26 and u can file your return of income.

04 September 2009 Hi Mr. Ajmera,
Yes i have applied for online vieiwing of 26AS 2 days ago, i will get the info by tomorrow. I am pretty sure though that they have not submitted the TDS to the Govt. Account. How can i sue/complaint against them in that case?

04 September 2009 .

04 September 2009 Take your salary slips & see the name of the company if it is PVt Ltd or Ltd company, you can get the details from http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=31. Just put the name of company you will get its all registration details.

Then after taking all details, check the TAN?PAN of of the company at https://incometaxindiaefiling.gov.in/knowtan/knowtan.jsp. Then drop a mail to roc.mumbai@mca.gov.in & webmaster@incometaxindia.gov.in regarding the same.Mentioned all the details like PAN/TAN/registration address & also concern officers details. Also CCed a mail to your company HR or info mail ID.

After this they should give you a form 16.

04 September 2009 Thank you Sirji! :)

04 September 2009 I got the TAN number from the incometaxindieeling site, the company was refusing to give me their TAN! Their salary slip doesn't mention CIN/FCRN (which is U74300MH2008PTC181735). Found it at http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=14

04 September 2009 Their name is showing as "POSTSCRIPT ADVERTISING PRIVATE LIMITED". Also one more thing, they have used two PAN numbers (which i'm pretty sure is illegal) for the same company. I got this number "AAJFP4853B" from one of their documents lying about in office. The knowtan page displayed their PAN as "AAECP6868N". How is this? Is there some page where i can run a search on this duplicate PAN "AAJFP4853B"? Thanks a ton, you're a saviour!

I ran a search on https://incometaxindiaefiling.gov.in/portal/common.do?screen=jurisdiction

This PAN "AAJFP4853B" showed - MUM, AO Type: W, Range Code: 181, AO Number: 4, Jurisdiction: ITO WD 18(1)-4 [NEW]

This PAN "AAECP6868N" showed - MUM, AO Type: P, Range Code: 71, AO Number: 1, Jurisdiction: ADL/JCIT RG 7(1) [NEW]

Yet more interestingly the knowtan page for company name 'Postscript...........showed - MUM, AO Type: WT, Range Code: 82, AO Number:5

All three are different?!?

04 September 2009

04 September 2009 AS PER IT ACT:

Certificate for tax deducted.

22203. 23[(1)] 24Every person deducting tax in accordance with 25[the foregoing provisions of this Chapter] 26[shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder], furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed.]

27[(2) Every person, being an employer, referred to in sub-section (1A) of section 192 shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.]

28[(3) Where the tax has been deducted or paid in accordance with the foregoing provisions of this Chapter on or after the 1st day of April, 29[2010], there shall be no requirement to furnish a certificate referred to in sub-section (1) or, as the case may be, sub-section (2).]

04 September 2009 Karan,

It seems that earlier that was a partnership firm with PAN AAJFP4853B the name was "P S ADVERTISING" & then got takeover or converted them self to pvt ltd company called POSTSCRIPT ADVERTISING PRIVATE LIMITED.

So it is not illegal to hold two pan.

05 September 2009 Hi Sirs,
I have just viewed my Tax Credit online. No tax had been paid as TDS on my behlaf by the deductor to the Govt. Around Rs. 13,500 was the total TDS deducted by this firm Postscript. I have sent them a registered post letter letting them know about this and asking them a reson why i should not complain to the IT Dept. What i am foxed by is that i have got 2 other Form 16 from two other companies that i had worked for. Both had deducted TDS but neither (JWT Mumbai, Radio Mirchi Surat) shows up on the tax credit page. Radio Mirchi (Entertainment Network India Limited) reflects only two months worth of TDS on teh tax credit page whereas i worked there for 7 months. JWT doesnt show anything at all despite me having worked there for 1 year from april 05 to may 06. I don't have any issue with JWT or Radio Mirchi, i only want to sue Postscript Adveritisng. But still, if TDS has been cut then it should reflect on my tax credit page. Please guide me what i should do.

07 September 2009 Hi,
as i said, that company ahs not deposited TDS cut. i saw my tax credit report on www.tin-nsdl.com, what should i do now? i want to sue them as seriously as possible.

Warm Regards,
Karan

27 July 2025 Hey Karan,

I understand your frustration. Here’s a clear step-by-step approach to tackle this serious issue where your employer deducted TDS but did **not** deposit it with the government, and they are refusing to provide Form 16:

---

### 1. **Check Your Form 26AS / Tax Credit Statement**

* You’ve already checked your Form 26AS (on [https://www.tin-nsdl.com/](https://www.tin-nsdl.com/)) and confirmed that the TDS amount is not reflecting there.
* This means the company **did not deposit** your deducted TDS with the government.

---

### 2. **Send a Legal Notice / Formal Letter**

* Draft a **legal notice or a formal letter** to the company demanding:

* The deposit of the deducted TDS amount with the government immediately.
* Issuance of Form 16 for the deducted tax.
* Warning about legal action if they fail to comply within a reasonable time (say 15 days).
* Send this letter by **registered post with acknowledgement** or email with read receipt.
* Keep all copies and receipts for records.

---

### 3. **File a Complaint with Income Tax Department**

* If the company still does not respond, file a complaint with the Income Tax Department regarding **non-deposit of TDS** by the deductor.
* You can file this complaint online at the **TDS grievance portal**:
[https://www.tdscpc.gov.in/app/tpcomplaint.xhtml](https://www.tdscpc.gov.in/app/tpcomplaint.xhtml)
* Or send a written complaint to the jurisdictional Assessing Officer (AO) of the company, with all proof of TDS deduction (salary slips, bank statements), and proof of non-deposit.

---

### 4. **File Your Income Tax Return and Report This**

* File your income tax return by showing the salary income and mentioning the TDS as per Form 16 (if available).
* If Form 16 is not provided, you can still claim TDS based on salary slips and bank statements.
* Attach a note mentioning that TDS deducted by the employer is not reflecting in Form 26AS due to non-deposit.
* The department may then investigate or issue notice to the employer.

---

### 5. **Legal Action**

* If the company refuses to cooperate and TDS is not deposited, you can:

* File a **complaint under Section 276C of the Income Tax Act** against the company for failure to deposit TDS, which is a criminal offence punishable with imprisonment and fine.
* Engage a lawyer and initiate legal proceedings for recovery and penalty.

---

### 6. **Other Useful Steps**

* Inform the **Registrar of Companies (ROC)** about the company’s irregularities (multiple PANs, different names, non-compliance).
* You can send email complaints to:

* [roc.mumbai@mca.gov.in](mailto:roc.mumbai@mca.gov.in)
* [webmaster@incometaxindia.gov.in](mailto:webmaster@incometaxindia.gov.in)

---

### Summary:

| Action | Details |
| ---------------------------- | ------------------------------------------------- |
| Verify TDS non-deposit | Confirm on Form 26AS |
| Send legal notice to company | Demand deposit + Form 16 issuance |
| File complaint with IT Dept | Use TDS grievance portal or AO jurisdiction |
| File ITR | Report salary and note discrepancy |
| Take legal action | Criminal complaint under Sec 276C, civil recovery |
| Inform ROC & Income Tax dept | For company irregularities |

---

If you want, I can help you draft the legal notice or complaint email to the Income Tax Department. Would you like that?


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