My first employer in the Financial Year 2016 - 17 has paid me partial salary. I had left the company between that financial year. They have withheld a months salary and have deducted the rest as training fees (illegally). A case has been filed against them in the labour court. This case is ongoing.
For example, out of Rs 3 lakhs which is payable to me, they have paid me Rs 1 lakh. They have not deducted any TDS, nor have they provided payslips (to show any deduction be it TDS or illegally deducted training fees), nor are they providing Form 16 even after requesting them.
1. While filing my income tax for this financial year, should I include unpaid salary income and pay tax on it?
2. Should I wait to declare it in my ITR and pay tax on it untill it is paid to me (probably after courts order or as and when they make full or part payment)? In this case, shall I be paying tax on it in the financial year the salary is paid to me?
CAclubindia
