Chartered Accountant
1693 Points
Joined April 2014
Hello,
Not agree with Pansari Ji
Your employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .
Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act.
From 16 has two parts, Part – A & PART – B
Part - B is prepared by the employer manually, you may ask to your employer for PART – B.