Tds

if company is liable for tax audit u/s 44ab then auditor must give comments on non-compliance of tds on salary.

and if company is not deducting and paying tds then employee have to file itr and pay tax accordingly

further u can view

https://www.simpletaxindia.net/2012/02/exemption-from-income-tax-return-filing.html

interest @ 1% pm from non deduction to till deduction and for late filling of return 200 per day and maximum penalty upto the amount of TDS

and if return filled beyond 1 year then its date of filling

then penalty of Rs.10000 (min) to Rs. 100000/- (max) will additionally be there

It is the responsibiity of the employer to deduct ,pay and file the TDS and TDS returns.

It will not redeem the employee from filing his return of Income expect in one case.

In my view, it is suggested to file the return of Income showing salary details also , you can also claim TDS dedeucted by the emplloyer. It may reflect in your account by the time assessment completes..

Thanks 

Devivaraprasad