Tds on salary

This query is : Resolved

ASHISH (Querist)
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01 December 2016 I want to know if employee himself pays advance tax on entire salary income whether there will still be employer's liability to deduct tds on salary and if he doesn't deduct tds taking into account the advance tax paid by the employee whether he will be considered as assessee in default.
This query arises because my company has been in default in depositing tds on time. I want to deposit the tax liability on my salary income myself so that tds is not deducted

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay

(Expert)
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02 December 2016 TDS is the responsibility of the management. As per S.192 the employer is liable to deduct TDS and deposit the same. If the employer is not doing so, it is the responsibility of the employee to pay the advance tax / self assessment tax at the end of the year.

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ASHISH

ASHISH (Querist)
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27 February 2017 Dear Madam
thanks for the reply. My query was, if the employee deposits the advance tax on entire income well before in time before closing of respective financial year in order to avoid the tds deduction, and if the employer considering the advance tax deposited by his employee doesn't deduct tax then whether the employer is under any statutory default under sec 192 for not deducting tds?

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CA Amrita Chattopadhyay

CA Amrita Chattopadhyay

(Expert)
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27 February 2017 S.192 is flexible in this regard. If the employee has paid the requisite tax, he can inform the employer regarding the payment of tax and the employer need not deduct TDS from the salary.