Salary income not received but tds filed by employer

This query is : Open

Shikha Mahawar (Querist)
Follow

25 July 2017 Dear CAs,

Would like to seek your expert inputs for the below tax related query of salary earning individual.
My colleague had quit from his organization without serving the entire notice period of 2 months. He worked for 15 days in the notice period. His employer has shown salary income of 15 days in Form 26AS without deducting TDS. However this income was not credited to the employee's account.

Kindly advice if my colleague has to pay tax on the above salary income shown by employer but did not credit to his account.
If no tax needs to be paid, then how should he treat the form 26AS showing this income relevant for TDS.