Go AD-Free with CAclubindia Pro and Daily Mobile Updates. Subscribe Now!

Form 16 when Tds not deducted

ANAMIKA GULATI (29 Points)

12 June 2018

When TDS has not been deducted by employer is it bound on employer to provide form 16.

Reply
Follow
Share

2 Replies

Jatin (Accountant) (3479 Points)
Replied 12 June 2018

Yes, if employee salary above Basic Exemption Limit l.e.2,50,000.00

(Guest)

Originally posted by : ANAMIKA GULATI
	When TDS has not been deducted by employer is it bound on employer to provide form 16.

Form 16 is the TDS certificate that an employer issues to you when TDS is deducted by them. When an employer deducts TDS on salaries, the income tax act requires that a certificate must be issued by the employer, where the details of tax deducted and deposited is certified. Your Form 16 has 2 parts - Part A and Part B.

If an employer doesn't cut the TDS for an employee, then he isn't required to provide the employee with the Form 16. But if there is a TDS deduction, the employer should issue the forms by 31st May of that year