If employer has not deducted TDS during the year then is it compulsory for employer to issue of Form 16 at the end of the financial year??
If employer has not deducted TDS during the year then is it compulsory for employer to issue of Form 16 at the end of the financial year??
No, there is no need for issue of tds certificate as provision of law says that certificate to be issued only when TDS is required to be deducted.
yes Form 16 is required to be issued
Aggarwal Sarawagi and Co
New Delhi
CA
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