See the assesse will claim refund refund for the tds deducted and excess salay booked as an expense should be disallowed or allowed if company made the payment for last two month. And one thing dude there  is no term i.e. losses in salary income because salay shall always pe positive. IT is after taking deduction 80c to 80u if tax payble is less than tax deposited than he can claim refund,

 As per your query company issued Form-16 for salary of whole year while employee received salary only for 10 months. So in this case tds return of compnay should be revised.And company should reissue Form -16 to it's emloyee.Because of revised tds retrun company's Income tax return will also be revised. If company will not revise it's Tds retun then A.O. can extract employees record on the basis of his PAN No. Then A.O. Can impose penalt on employee in the case of concealing his income.     

Hey Neha!!!

U shared good info. As co. would be filing its TDS return, Mr. A's details regarding salary & TDS would be with the ITax Deptt. He should file return as per form-16A (if such form is not revised) & keep on contacting Co. for his unpaid salary.Its Co.'s obligation to pay the salary. Morover, he also can file return with 12,00,000 & claim refund but in this case he would have to satisfy the AO.

Dear  Sudhir

If U only want to prove to AO about salary non receipt.just give him a zerox of ur bank statement and thats all

Co. is wrong bcs. TDS on salary should be deduct at the time of payement not the time of credit.

Remedy for employee is salary taken only 10 months and take Total TDS of 12 months then get refund after the filing of ITR.

And also Loss in salary is incorrect in your case only cash Asset has change to Income tax asset this is not any loss only is technical error made by A/cs depart. of Co.. So heartly request to u change word TDS deduct without payment of Salary instead of Loss in Salary.

In this case, there is no loss, only thing is that the employee has not received the salary for the last two months. The employee in his return of income has to show the gross salary as mentioned in Form no .16. There is no other way out.

Well in this case, nothing can be done....

TDS cannot be claimed...- Form  16 already shows deduction of TDS and payment is made to govt. And salary is due already and so its deducted.....

There is no basis to claim refund........