Issuing TDS Certificate related query

TDS shall be paid to the credit of the Central Govnt on or before 7 days from the end of the month in which the deduction is made. In this case it will be by 7^th March 2011. (Refer amended IT Rule 30(2)).

TDS certificate shall be furnished to the employees by 31^st May 2011. (Refer amended IT Rule 31(3)).

As per section 272A(2)(g) if the employer fails to furnish TDS certificate to the employee than he shall pay by way of penalty a sum of Rs. 100/- for every day during which the failure continues. Penalty payable will not exceed the amount of TDS.

Legally, the employer shall furnish TDS certificate by 31^st May 2011.

Is there anything an employee can do if its employer does not pay the deducted amount to the govenment by 7th March 2011?

if the employer does not deposit the TDS before the filing of his annual return then the entire expenditure will get disallowed.

If an employer fails to pay to the credit of the Central Govnt the TDS than he shall be punishable with rigorous imprisonment for a term which shall not be less than 3 months but which may extend to 7 years and with fine. (Refer section 276B).

Originally posted by : U S Sharma
	if the employer does not deposit the TDS before the filing of his annual return then the entire expenditure will get disallowed.

Disallowance is not in case of TDS on salary. 40(a) does not apply for non payment of TDS on salary 

May I know, what this disallowance means?

Further, is there anyway by which an employee may know...if the TDS has been deposited by employer to the government.?

So reading the above replies, it seems that an employer must need to deposit the TDS latest by 7th March 2011 in my case. And if its not deposited its a punishable offence i.e. imprisonment within range of 3months to 7 years.

where do one need to file a complaint is this regard?

He can pay the same with interest on later date but not later than his return filing due date/ return filed, 

if he does not do so upto return filing, u can make the same in notice to the ITO of the company. 

for tax deducted in feb due date is march and return submission date is in may, so it would reflect in your 26AS in may 2011 onwards, after the submission of his returns for the period.

What if TDS Certificate is not issued till 31st May. If company is paying salary and deducting tds in time but has not yet given tds certificate , can company issue tds certificate after 31st may or anytime after 31st may  with any date mentioned in it as before 31st may????????