TDS Returns of 24 q4 & form 16
This query is : Resolved
09 July 2010
As it is well known that certain person are reuired to deposit there TDS return elctronically . In the case of salary for 24 q is suppose to be filed quaterly .
there is big suspense what to report & how to give TDS certificate to the employees who are either left out or came in during the F.Y. Suppose Mr X was employed some where else for two quaters & gives details of salry recieved from there with deatil of deduction , what to report in annexure 2 of 24q4 of MR X .ie what amount of salary & tds to be reported here , because if we report full salry of mr X including received with previous employer & tds deducted by previous employer in that case how to give TDS certificate form 16 to employee & what acknowledgement no & TAN no to be reported for the period of respective two quaters . same is problem with the employees who left out the employer in FY.
there is big suspense what to report & how to give TDS certificate to the employees who are either left out or came in during the F.Y. Suppose Mr X was employed some where else for two quaters & gives details of salry recieved from there with deatil of deduction , what to report in annexure 2 of 24q4 of MR X .ie what amount of salary & tds to be reported here , because if we report full salry of mr X including received with previous employer & tds deducted by previous employer in that case how to give TDS certificate form 16 to employee & what acknowledgement no & TAN no to be reported for the period of respective two quaters . same is problem with the employees who left out the employer in FY.
09 July 2010
Previous employment salary need to be taken only for tax calculations purpose. no need to include in form 24 or form 16
for left employees only your salary portion show in the form 16 & no need to consider others employer salary and which quarter the employee employed you mention that quarter and q4 salary sheet only
for left employees only your salary portion show in the form 16 & no need to consider others employer salary and which quarter the employee employed you mention that quarter and q4 salary sheet only
09 July 2010
I think Notification dated 31/05/2010 has cleared the same view also
09 July 2010
Other view are also solicited
28 July 2025
Great question! The reporting of salary and TDS for employees who joined or left during the financial year and had multiple employers involves a careful approach in Form 24Q and Form 16.
Here’s how it generally works:
### For Form 24Q (Quarterly TDS Return on Salary):
1. **For an employee who joined during the year:**
* You should report only the **salary paid by your organization** and the **TDS deducted by you** during the relevant quarter(s) in Annexure II.
* Do **not include** salary or TDS deducted by the previous employer(s) in your return.
2. **For an employee who left during the year:**
* Report only the salary paid by you and TDS deducted by you till the time the employee was with you.
* Salary and TDS of previous or subsequent employers are **not reported** by you.
3. **Handling salary from previous employer(s):**
* The employee is responsible for declaring salary income from other employers (previous or current) in their Income Tax Return.
* Similarly, TDS deducted by previous employers will be reflected in Form 26AS of the employee and not in your return.
---
### For Form 16 (TDS Certificate to Employee):
* Form 16 issued by you should contain **only salary paid and TDS deducted by you** during the financial year.
* Salary paid and TDS deducted by other employers are not mentioned in your Form 16.
* Each employer issues a separate Form 16 for the period and salary under their employment.
---
### TAN and Acknowledgment number in Form 16:
* Use your organization's TAN and the acknowledgment number of your own TDS return filing for the corresponding quarter(s).
* You should **not mention TAN or acknowledgment number of other employers**.
---
### Summary:
| Employee Status | Salary & TDS Reported in Your 24Q | Form 16 issued by you |
| --------------------------- | --------------------------------- | ----------------------------- |
| Joined during FY | Only salary & TDS paid by you | Only salary & TDS paid by you |
| Left during FY | Only salary & TDS till leaving | Only salary & TDS paid by you |
| Income from other employers | Not reported | Not issued by you |
---
If you want, I can help draft sample entries or templates for these cases. Would that be useful?
Here’s how it generally works:
### For Form 24Q (Quarterly TDS Return on Salary):
1. **For an employee who joined during the year:**
* You should report only the **salary paid by your organization** and the **TDS deducted by you** during the relevant quarter(s) in Annexure II.
* Do **not include** salary or TDS deducted by the previous employer(s) in your return.
2. **For an employee who left during the year:**
* Report only the salary paid by you and TDS deducted by you till the time the employee was with you.
* Salary and TDS of previous or subsequent employers are **not reported** by you.
3. **Handling salary from previous employer(s):**
* The employee is responsible for declaring salary income from other employers (previous or current) in their Income Tax Return.
* Similarly, TDS deducted by previous employers will be reflected in Form 26AS of the employee and not in your return.
---
### For Form 16 (TDS Certificate to Employee):
* Form 16 issued by you should contain **only salary paid and TDS deducted by you** during the financial year.
* Salary paid and TDS deducted by other employers are not mentioned in your Form 16.
* Each employer issues a separate Form 16 for the period and salary under their employment.
---
### TAN and Acknowledgment number in Form 16:
* Use your organization's TAN and the acknowledgment number of your own TDS return filing for the corresponding quarter(s).
* You should **not mention TAN or acknowledgment number of other employers**.
---
### Summary:
| Employee Status | Salary & TDS Reported in Your 24Q | Form 16 issued by you |
| --------------------------- | --------------------------------- | ----------------------------- |
| Joined during FY | Only salary & TDS paid by you | Only salary & TDS paid by you |
| Left during FY | Only salary & TDS till leaving | Only salary & TDS paid by you |
| Income from other employers | Not reported | Not issued by you |
---
If you want, I can help draft sample entries or templates for these cases. Would that be useful?
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