Tds-salary-return
This query is : Resolved
29 July 2011
Employer has issued incomplete soft copy of form 16. Address and Pan no of employee is missing, though PAN no was given by employee to employer. Can employee claim tds in his return?
In 26As tds amount not reflected. Employer is a cheat. he has not paid salary for 4.5 months. Negotiations to get the dues are on. Till negotiations end he wont take care of revising certy. If it take months, cant wait to file return.
Gross salary though reflected by employer in certy is say 4lac, he is for sure goin to reduce amount around 50000-1lac as penalty. though everything was correctly handed over with correct notice period. this is their unethical strategy to save costs.
Should i show whole 4lac as salary or 2.25lac that i have actually received?
Till this gets cleared should i wait for filing return or continue with 4 or 2.25 lacs and claim tds that is shown in certy soft copy with no address and pan of employee
In 26As tds amount not reflected. Employer is a cheat. he has not paid salary for 4.5 months. Negotiations to get the dues are on. Till negotiations end he wont take care of revising certy. If it take months, cant wait to file return.
Gross salary though reflected by employer in certy is say 4lac, he is for sure goin to reduce amount around 50000-1lac as penalty. though everything was correctly handed over with correct notice period. this is their unethical strategy to save costs.
Should i show whole 4lac as salary or 2.25lac that i have actually received?
Till this gets cleared should i wait for filing return or continue with 4 or 2.25 lacs and claim tds that is shown in certy soft copy with no address and pan of employee
30 July 2011
First you cannot claim the TDS amount through form 16 which not mentioned your PAN also not credited in your PAN through form 26AS
so ask employer to correct the TDS return and collect the form 16 with in time and file.
so ask employer to correct the TDS return and collect the form 16 with in time and file.
31 July 2011
Thank you sir for your reply. but he is unethical and we are of the opinion that he may gulp the balance due or even if agrees(rare chance) will delay the payment for yr/yrs. So atleast can we any how claim this tds. and what to show gross salary/actual received salary?
07 August 2011
Hi,
In your case is very rare come out, since the PAN number also not mentioned in Form16, you cannot show the proof with A.O. also for claiming the Income & TDS. but only one option is there. with out PAN number employer cannot issue the form 16, if issue it will be wrong as per act. you can ask your employer to issue the form 16 with PAN or you can tell to complaint against him to TDS circle for issued the form 16 without PAN. Also you can approach your A.O also with all the documentary evidence available with you
In your case is very rare come out, since the PAN number also not mentioned in Form16, you cannot show the proof with A.O. also for claiming the Income & TDS. but only one option is there. with out PAN number employer cannot issue the form 16, if issue it will be wrong as per act. you can ask your employer to issue the form 16 with PAN or you can tell to complaint against him to TDS circle for issued the form 16 without PAN. Also you can approach your A.O also with all the documentary evidence available with you
09 August 2011
Thank you Ramesh Sir,
Now tds amt is appearing on 26AS, may be they have revised their returns.
Now atleast on the basis of 26AS can i claim it without any problem.
Also am i required to show the salary which has no chances of recovery.
and if it is not required, i.e i show only 50% of salary will i get full credit for tds.
Thanks i take your advice, will complaint to TDS circle
Now tds amt is appearing on 26AS, may be they have revised their returns.
Now atleast on the basis of 26AS can i claim it without any problem.
Also am i required to show the salary which has no chances of recovery.
and if it is not required, i.e i show only 50% of salary will i get full credit for tds.
Thanks i take your advice, will complaint to TDS circle
28 July 2025
Here’s the summary and advice for your situation:
---
### 1. **Claiming TDS Without Form 16 / With Missing PAN in Form 16**
* **Form 16 without PAN or incomplete is not valid for claiming TDS**.
* If **TDS appears in Form 26AS** (which you just confirmed), you **can claim TDS while filing your Income Tax Return (ITR)** even if Form 16 is incomplete or missing.
* **Form 26AS is the ultimate proof** for TDS credit in the eyes of the Income Tax Department.
---
### 2. **Salary Amount to Declare**
* You should **show the salary income actually received or realistically receivable**.
* If you have **not received full salary** and the employer has withheld it (unethically or legally disputed), it is reasonable to show the **amount actually received (2.25 lakhs)**.
* The **taxable salary should be the actual income credited or paid to you** during the financial year.
* However, if you **intend to pursue legal or recovery action** for the unpaid salary, you may choose to disclose full salary and adjust later, but practically most show only received amount till settled.
---
### 3. **TDS Credit if Reporting Only Partial Salary**
* You will get credit of the **full TDS shown in Form 26AS** regardless of the salary you declare.
* This might result in **higher TDS credit than the income shown**, which can be adjusted during tax computation.
* If your income is less than the TDS deducted, you may get a **refund** after filing your return.
---
### 4. **Next Steps**
* File your ITR **based on actual salary received and TDS shown in Form 26AS** to claim credit.
* Keep all documents and communication with your employer regarding salary dues.
* **File a complaint with the TDS assessing officer or TDS circle** for issuance of proper Form 16 and salary dues.
* You may also approach your **jurisdictional Assessing Officer** with documentary evidence for any discrepancies or non-payment.
---
### Summary for your filing:
| Parameter | Advice |
| ----------------------- | ----------------------------------------------- |
| Salary to report | Actual salary received (2.25 lakhs) |
| TDS to claim | As per Form 26AS (full TDS credited) |
| Form 16 validity | Must contain PAN; else rely on Form 26AS |
| Action against employer | Complaint to TDS circle + AO for Form 16 & dues |
---
If you want, I can help you draft a complaint letter to TDS circle or help with filing your ITR based on this info. Let me know!
---
### 1. **Claiming TDS Without Form 16 / With Missing PAN in Form 16**
* **Form 16 without PAN or incomplete is not valid for claiming TDS**.
* If **TDS appears in Form 26AS** (which you just confirmed), you **can claim TDS while filing your Income Tax Return (ITR)** even if Form 16 is incomplete or missing.
* **Form 26AS is the ultimate proof** for TDS credit in the eyes of the Income Tax Department.
---
### 2. **Salary Amount to Declare**
* You should **show the salary income actually received or realistically receivable**.
* If you have **not received full salary** and the employer has withheld it (unethically or legally disputed), it is reasonable to show the **amount actually received (2.25 lakhs)**.
* The **taxable salary should be the actual income credited or paid to you** during the financial year.
* However, if you **intend to pursue legal or recovery action** for the unpaid salary, you may choose to disclose full salary and adjust later, but practically most show only received amount till settled.
---
### 3. **TDS Credit if Reporting Only Partial Salary**
* You will get credit of the **full TDS shown in Form 26AS** regardless of the salary you declare.
* This might result in **higher TDS credit than the income shown**, which can be adjusted during tax computation.
* If your income is less than the TDS deducted, you may get a **refund** after filing your return.
---
### 4. **Next Steps**
* File your ITR **based on actual salary received and TDS shown in Form 26AS** to claim credit.
* Keep all documents and communication with your employer regarding salary dues.
* **File a complaint with the TDS assessing officer or TDS circle** for issuance of proper Form 16 and salary dues.
* You may also approach your **jurisdictional Assessing Officer** with documentary evidence for any discrepancies or non-payment.
---
### Summary for your filing:
| Parameter | Advice |
| ----------------------- | ----------------------------------------------- |
| Salary to report | Actual salary received (2.25 lakhs) |
| TDS to claim | As per Form 26AS (full TDS credited) |
| Form 16 validity | Must contain PAN; else rely on Form 26AS |
| Action against employer | Complaint to TDS circle + AO for Form 16 & dues |
---
If you want, I can help you draft a complaint letter to TDS circle or help with filing your ITR based on this info. Let me know!
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