TDS ON UNPAID SALARY

I am working as professor in government aided college. my total salary is around 10,000,00( 10 lakhs) .I have been paid salary up to month of September 2010 . and TDS deducted till date is Rs. 65000/- and total tax is around 1,25,600/-. the college is planning to pay salary for the month of October and November 2010  before 31st march 2011  with a plan to deduct total remaining  INCOME TAX of around Rs. 60000/-  from these TWO salaries for the month of October and November 2010 ( arrears around rs. 40000/-  are also pending which are included in total income.)

Please Clarify As per Income Tax Act

1. Can an employer deduct complete  INCOME tax in 8 salaries ( specially as they are doing in oct and Nov. salaries)?

2. Can an employer Show the amount not paid in F-16-A.?

3. Please suggest remedies and Tell me about the Laws w.r.t. to This.

Replies (2)

Dear Sir

Arrears of Salary has a Relief u/s 89 (1) of the Income Tax Act.

As per Circular : No. 331 [F.  No. 174/102/79-IT(A-I)], dated 22-3-1982.

Please Find the Attachment.

 

The employer can deduct TDS in any month of Salary there is no restriction to this regards.

 

Thanks & Regards

Ram.

Thank you for reply. But   think this circular doesnot apply to us as the section /Rule 21-a is applicable when you receive salar for moe than 12 months in a calendar year in or case we r receiving salary for 6-8 months in a year i.e. we are underpaid by e mployer and  over and above salary received in actual further reduced by deducting more than 50% of  salary as Income TAX.

     Please Guide

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