Salary not paid / certificate not given

Narender...........

This is going to be big trouble for ur company..As they deducted the TDS but not deposited . So might be they have to pay penalty for not depositing the TDS .

And about u ie. employees.you can file your return & there is no need for any TDS certificate.............I think you must have receivd your salary slip every month ..........& if company dedcuted the TDS then  on salary slip TDS amount must be mentioned

So on that basis you can calculate your income & suppose that compnay has deposited the TDS .....becoz employees is not suuposed to checked that whether company is fulfill all his legal obligation or Not.

So just carryy on & file your ROI without TDS certifcate OR you can file ur ROI electronically...........

If anyone educts the TDS but does not deposit the same to Income Tax, in addition to fine there is also imprisonment. But I have rarely heard of anyone going behind bars for this as it really depends on the ITD how it wants to prosecute the defaulter. At most they would go for fines and attaching properties / debtors (bank accounts etc).

I think if employee has given you salary slips indicating TDS, you file your returns even for the months you have not received the salary upto the time you have worked in the company. For the TDS you show the amounts actually deducted as per salary slips in your possession. This is a proof of deduction and department should not call upon you to pay more tax for what is deducted but they can hold up refund if any.

Mention TAN and PAN Number of employer in your returns. This should be avilable from prior years Form 16. If you do not have TDS at that time, get hold of another employee who may have the info and put it in the appropriate columns in the return.

Your returns may get picked for scrutiny u/s 143 2. At that time take all the proof of deduction. In case you get intimation u/s 143 1A asking for more tax, go for rectification. However, before you speculate on all this, register for Tax Credit View with tin.nsdl.com and see if your tax is deposited by employer againt your PAN Number.

If you actually not recd the salary for such period then do one thing , just not to mention the income on accural basis , you can file your ROI on receipt basis .............because if you show the ROI on accural basis then again it is the same thing that company is liable to deduct the TDS ..............but not deducted & not paid ............

Hope your doubts has been sett off.........

Salary is taxed on earlier of

1) Due basis

2) Receipt Basis

Ans of Qu 1 )

Employee has to file the return showing gross salary and its the responsibility of the employee to pay balance tax i.e. tax required to be deducted by employer but they have not deducted.

Ans of Qu 2 )

 Yes

Ans of Qu 3 )

As Per Section 192, Employer is required to deduct TDS from Salary on Payment basis and Amount of TDS would be equal to amount of tax payable by employee as per tax laws. In our case when employer pays the salary, its his responsibility to deduct the tax which was payble by employee. But in our case balance tax was actually paid by employee. So Employer is not allow to deduct the tax. But if employee has not paid the tax then its the duty of employer to deduct TDS.

Ans of Qu 4)

Employees can file complaint against employer. For that they have to simply write a letter to respective assessing officer (AO) of the employer. Then AO will compell the employer to deduct TDS and issue Cirtificates.

It was really a nice question