Accountant
386 Points
Joined June 2016
Form 16 –TDS Certificate
As per Section 191 if TDS on salary was NOT deducted by the Employer, then the employee would be liable to pay the Income Tax due. Further, when TDS is not deducted and remitted by the employer, the entire expenses relating to the salary payment would be disallowed as an expenditure for the Employer, increasing the income tax liability of the Employee.