Can escape

employer make a fixed deposit in the name of emloyee (not in the knowledge of employee ) At the time of maturity, what the employee will do so that he is not come under the purview of taxation query:- 1. can employee escape from taxation 2. consequence if,amt of F.D made by giving cash 3. consequence if, amt of F.D made by giving cheque additional point :- employee is not filing his return (he has no IT file)