06 June 2014
Sir, an Employer deducted TDS from salary of employee in F.Y.2013-2014 and yet not deposited TDS amount by Employer and not filed TDS returns for all 4 Quarters of 2013-2014. in this case who will responsible?, How employee can file I.T. Return without Form-16?, which action can take employee against employer? Pl. suggest & advise.
06 June 2014
Being an employee you should not act against the employer. Try to draw the attention of top management towards this anomaly and try to get this regularised. The fault is on the part of employer. They have to pay the TDS along with interest @1.5% month of TDS amount and will also have to pay Fees of Rs 200/- per day from the due date till the date of filing of returnsubject to maximum of TDS amount, u/s 234E for late filing of the TDS return.
07 June 2014
If employee can establish (with pay slip etc) that tax has been deducted, he can claim TDS and file return accordingly. Employee can take recourse of section 205 and rely on the decision of Mumbai High court in the case of Yashpal Sahani reported in 293 ITR 539 if claim is disallowed and demand is raised by the department.