TDS on salaries u/s 192 of Income tax Act

The X company has deducted tax from the salary paid to its employee. The company has defaulted in making the payment of TDS. Due to non payment or non filing of E-TDS returns, the same credit is now not available to the employee who will be filing the return. The employee during the time of filing his return claims the credit despite of that appearing in 26AS. Obviously the department will send the notice. So of the case goes to Assessing officer, on what grounds can we defend the employee. Is it right on part of employee to claim the TDS credit which is not appearing in 26AS?

Kindly share your views on the same.
Thank you
Replies (5)
Quick Summary
This discussion explores the complexities of TDS on salaries when an employer defaults on payment or filing. It questions whether an employee can claim TDS credit not reflected in their 26AS and what defence is possible if the Assessing Officer issues a notice. The consensus suggests it's incorrect to claim unreflected TDS, and employees should coordinate with employers for correction or seek alternative recourse.

We are not bothered about filing of e- TDS return by the employer
It's not right on the part of the employee to claim TDS which is not appearing in 26 AS
Employee has to file return and pay self assessment tax afterwards can ask employer to reimburse, other wise brought to the notice of concerned TDS circle
Ask employer why he did so ? after looking to his response take an action further
You have to told employer to revise there TDS return and show your credit in the return.
You have to coordinate with you employer for the same ..
Thank you sir and madam for the reply.
is there any notification that can save the assessee who has already claimed the credit of the TDS deducted from the salary despite of that appearing in the 26AS?
Is yes, kindly share the details.
Thank you

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