The employer has short deducted the tax amount from employee's salary for FY. The employee has already left the organization. The liability to deduct tax is on the employer, but has not deducted.
What are the consequences to the employer?
Whether the employer can issue Form 16 to the employee with tax payable?
Menu
Form 16 query
Replies (3)
The liability is of employer, he must revise the Tds return and pay the challan amount with interest and issue revised form 16 to the employee
But the employer has no way to recover from the employee. What should be done?
There are 2 options available
The employer should pay the amount out of his pocket and settle his liability(otherwise interest and penalty)
Or provide reason to believe that the Tds deducted is appropriate in that scenerio i. e (obtaining declaration certificate from the employee) about his tax liability at that point of time and the employer has sufficient evidence to prove his part
The employer should pay the amount out of his pocket and settle his liability(otherwise interest and penalty)
Or provide reason to believe that the Tds deducted is appropriate in that scenerio i. e (obtaining declaration certificate from the employee) about his tax liability at that point of time and the employer has sufficient evidence to prove his part
Recent Topics :
- Nursing Home Taxability
- CA opted for Form 10IEA mistakenly - Demand raised
- Query on scenario related to FAST DS 2026
- Audit Executive (Remote, India) - Ace Auditing Off
- GST Transaction On Used Clothing
- ITC availed on 5%-rate passenger transport (AC bus
- Extension of Due Date of AY 2026-27
- FAST DS 2026
- Does AIS GST Purchase aggregate GSTR-2B expenses?
- Form 26A - System has encountered some technical p
Related Topics :
ARTICLESHIP
18 September 2026
Industrial Trainee
Twenty Point Nine Five Ventures Private Limited
Noida
CA Inter
View Details
ARTICLESHIP
07 September 2026
CA Articles
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
View Details
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER
Anupam Parashar & Co.
Ghaziabad
CA Final
View Details
ARTICLESHIP
15 September 2026
Freelance Taxation Content Writer Intern
Interactive Media Pvt Ltd.
New Delhi
CA Inter
View Details
ARTICLESHIP
21 September 2026
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
Featured
11 September 2026
Audit Executive
RBSM Corporate Advisors Private Limited
Pune
CA
View Details
CCI
Pro
CAclubindia
