22 July 2017
Sir, I am Arindam Jha, from Raiganj, West Bengal. I am a school teacher. In this year, for our new Headmaster we are going to face a typical problem. In previous years, we used to collect amount from the staffs and submit the same to TAN of ddo (employer) as TDS. This year, our new headmaster want to deduct tds direct from salary. We have no problem upto this step. As we receive salary through online system, the deducted Amount will be deposited to DI's (our next higher authority after DDO) TAN, and form 26AS and form 16 will be updated on last week of June of upcoming financial year (i.e., if we deduct tds on 12/05/2017, the same will be updated on TAN on last week of June 2018) by DI's end, and no quarterly updates on TDS made by them (they have confirmed this). So we want to deposit our TDS on DDO's TAN, but the headmaster doesn't allow us to do so. He said that, even if we deposite tds to TAN through online payment system, then also he will not update 26AS for us. Now, what can we do at this situation..? Is there any option to update TDS by individuals..? Does a salaried employee can pay "advance tax" instead of TDS..? Actually what we want is that the TDS amount must be deposited to DDO's TAN, not on DI's TAN, and the TDS amount must be updated quarterly. But he is unwilling to do so. Please suggest a way so that we can overcome the situation. Thanking you, With regards Arindam Jha.
25 July 2017
The first question arises in your case since you are the employee, who is the employer? I mean with whom do you have the employer - employee relationship? It is the duty of the employer to deduct TDS on behalf of employee. The person who deducts TDS has to deposit the TDS on time and file return. The return 24Q - for salary has to be filed quarterly within last date of the following month. Further, there is no manual intervention to update 26AS. 26AS automatically gets updated when the employer files the return on time.