Responsibility of DDO in case of short TDS

This discussion addresses the responsibility of a Drawing and Disbursing Officer (DDO) who has short-deducted £100,000 in Tax Deducted at Source (TDS) for the financial year 2020-21, with Form 16 already issued. It explores the provisions available to the DDO for recovering the under-deducted TDS amount. The core issue revolves around the DDO's obligation to deduct TDS at the applicable average rate before salary disbursement, while also considering potential relief under Section 192(2A) for employees claiming arrears.