is my client criminally liable?

Hi,

My client has a lease agreement with a party(lets say party A) for premises.Lease was supposed to increase from 1st January,but A didnot increase and neither communicated about it. I have asked the client to make a provision on 31st March,2010.Thus TDS would have to be cut and deposited.

My question-If the client doesnot deposit the TDS Certificates with Party A( he receives from the department),then is he CRIMINALLY OR CIVILY liable to any punishment or penalty? 

The basic idea is that the client doesnot want the opposite party to come to know this lapse!

Pl help urgently as I am stuck in this point!!!