16 August 2013
Yes an Employer can issue salary certificate without deduction of TDS if gross salary income doesn't exceeds minimum slab rate, as per status of Individual
Yes Revenue Department can accept declaration made by Employee if all due are paid in his/her ROI (if any)
But Employer is still liable to pay interest under section 201 for failure to comply with TDS provisions (as amended by FA 2012)
16 August 2013
if tds was deductible and not deducted and still tds certificate is issued then such employer shall be assessee in default u/s 201(1A)and all the provision applicable for non deduction and non deposit of tds shall apply.