Tds neither deducted, nor deposited by previous employer

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 August 2015 I worked for a pvt employer for 1st 2 months in the financial year 2014-15, whereby i received consultation fees of approx 80k. Neither any tds, nor any professional tax was deducted. I switched job in june 2014 where now i am receiving salary and no consultation fees. Now, my queries are:

1) what will be the consequences if i don't disclose my income from previous employer in ITR? I was not given any pay slip or income certificate, neither any tax deducted or deposited. Form 26AS has no mention of income from my previous employer. I received the payment by cheques.

2) If i disclose the income in ITR, then which form to use for ITR, Form 1 or 4? As previous income was from consultancy and present is salary. If form 1, then where to mention income from previous employer?

3) If i wish to pay self assessment tax for previous income, how should i pay the professional tax, which too was not deducted by previous employer?

CA Anjana Grover

CA Anjana Grover (Expert)
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08 August 2015 1) On a safer side & to avoid litigation/Interest/ Penalty in future on non deposit of tax it is better to show the income & pay the tax.

2)You should use ITR Form-1 & show your income from consultancy in Income from other sources head.

3)The balance tax shall be paid through challan 280.Following link can help you out.

https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp