Short payment of tds

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 June 2013 Please tell me the exact procedure for short payment of TDs by the employer. Whether the Income tax department is authorised to raise a demand notice on the employee rather than on employer for short payment of TDS.

Rupesh Jain

Rupesh Jain (Expert)
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19 June 2013 income tax deptt . issue notice to Employer that he deduct short deduction of TDs from employee.

it will deposited by employer with intt.

no problem to employee.
employee can deposite return with due tax.

Querist : Anonymous

Querist : Anonymous (Querist)

19 June 2013 Thanks for the reply.

In this particular case, Income tax has raised a demand notice on employee for short payment of TDs by the employer and has also asked employee to get in touch with employer and submit the proof of payment and

Wanted to know if Income tax department is authorised to do so by IT Act? if yes pls provide the reference to the section.
I though the liability for short payment of TDS to the credit of income tax is the liability of employer and not the employee.

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Guest

Guest (Expert)

20 June 2013 Actually the final liability of paying taxes on the income earned during the year is on assesse.

And if the taxes are not paid according to the income then demand will be raised by the revenue department.

If no tds is deducted by employer still the employee is liable to made his tax liabilities.

You can pay the tax as self assessment tax.