FAQs on TDS Certificates issued by employers

A working person not only goes through the daily hassles but also has a lot more attached with doing a job. Depending upon the kind of employer you have, the ordeal turns out to be either good or bad. Here we have tried to answer few questions that might arise while working for someone regarding the TDS certificates:

Q1. What if my employer is not issuing TDS certificate?

A. Every employee has the right to obtain the TDS certificate in Form 16 from his employer. And according to section 203 of the I-T Act, if tax was deducted on the employee’s income, the employer has to furnish Form 16.

The Act further stipulates that the employer should issue the forms by May 31st after the end of the relevant financial year in which the income was paid and tax deducted. In case your employer fails to issue the TDS certificate, he shall be liable to a penalty of Rs. 100/- for each day of default u/s 272A(2)g).

Related read- What if the employer has deducted TDS but not deposited the same?

The only remedy in case your employer refuses to issue you TDS certificate or he is not issuing TDS certificate is that you can approach the concerned Accessing Officer (AO) and give a written complaint against the defaulting employer. Based on the complaint, the AO may take appropriate action or initiate penalty proceedings against the employer.

Q2. What if I lost my original Form 16 and the employer is not giving duplicate?

A. If you have lost form 16, Rule 31 says that you can request form 16 in duplicate from your employer and employer can issue form 16 if he wishes to do so. If your previous employer doesn’t issue or refuses to issue you form 16, then then you can write to the concerned Income tax officer who is usually the Commissioner of Income Tax (TDS) of your jurisdiction. To furnish your income tax return, you will have to get information on your own from the following ways:

1. Download form 26AS from the IT e-filing website where you can find the information of TAN, TDS amount and salary credited.
2. Always remember to keep a copy of pay slips for all months. From pay slip you can easily arrive at Gross Salary, Allowances, Perquisites, Exemptions and deductions like Provident fund etc.
3. Receipts for LIC premium, Mediclaim premium and tuition fees
4. Bank Account Statements to disclose your SB interest, PPF passbook for deposits
5. If you have interest from fixed deposits or recurring deposits then you will have form 16A or you can take the same from 26AS.

Q3. What if he has deducted tax and not deposited?

A. In case TDS has been deducted from your income and has not been deposited, you can still file your income tax return. CBDT has recently clarified that no direct demand shall be raised against the employee if TDS has been deducted but not deposited by the employer. Hence, demand for the TDS mismatch shall be raised against the employer.

Remember to maintain proofs of TDS deduction such as –

• Pay slips
• Bank statements
• Communication with the Employer
• Any other documents that supports that TDS was deducted

You can also write a clarification to the AO with the details of the matter. If you have received a demand in this regard, you can raise a rectification request online.

Q4. Where can I call to complain, what will be penalty to me if because of him, I cannot file return?

A. Even if your employer has not deposited the TDS, still you have to file your Income tax return on time. If you don’t file your return on time, the income tax officer may levy a penalty of Rs. 5,000/- under section 271F for late filling of income tax return.

For any complaints against the employer, you can contact your Jurisdictional Assessing officer.