29 February 2020
If there is short deduction or non deduction then the employee has to pay tax at the time of filing ITR.
Before March march you can pay through TAN and after march the employee can pay tax through his PAN
02 March 2020
TDS on salary is deducted by the employer from the salary of the employee. The employee gets lesser amount by the amount of TDS. If the employer has earlier did not deducted TDS, he can either deduct the TDS from the current month's salary or can recover the amount from the concerned employee equal to TDS amount and then deposit the same.