Form 16 without having tan with employer

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MANESH WAGHMARE (Querist)
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28 July 2013 Dear Sir,

I would like to ask one thing that Suppose Somebody working the Employer X and his not applicable to Tax Audit Under Section 44AB. Hence he is not applied for TAN. But in his office some persons are working and their income is crossed the Income Tax Exemption limit. In this case can Employer issue a Form 16 without having TAN or not?

also if Employee of X Employer income is below the income tax exemption limit Can he issue Form 16 without having TAN?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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28 July 2013 First of all, sec,192 applies for the employer even not covered under sec.44AB. so incase he not applied TAN and not deducted TDS from taxable employee is non compliance of TDS

As per Form 16 Format issued by the department, TAN & PAN of employer and PAN of employee is mandatory. without that form 16 cannot be issued. even issue also invalid

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