29 March 2010
the employee has filed his I.T. Return as per his form-16 issued by the employer. the employer has deducted TAX at source from employees income on the same.
but if the employer does not pays the deducted amount to the government and the employee gets a notice that his tax has not been deducted.
The best way out is to ask the employer to pay the TDS amount. But if he refuses then you can show form 16 obtained from your employer as a proof.
If the employer has deducted TDS and issued form 16, it is the duty of employer to deposit the same and if he doesn't then employer is at fault and not employee.
29 March 2010
Once the TDS has been deducted by the employer from the salary of the employee the responsibility lies on the employer to deposit the same with the government. If it fails to deposit the TDS with government, the income tax authorities cannot proceed against the assessee-employee for recovery of said tax once again. The issue was settled by the Mumbai High Court in Yashpal Sahni vs Lan Eseda Industries Ltd and others, Bombay HC, 2007
29 March 2010
Form-16 is final proof.with out payment Employer cannot be issue form -16 because there is provision in form 16 for payment and challan details. so employee no need to worry