Tds on salary liability of company

The company is at default of non-compliance of provisions relating to deduction of tax at source. The tax on salary should be deducted on monthly basis. The calculation of tax payable should made in advance and then tax should be deducted.

As the employee left the company before the end of financial year, so why the company is in default. As if the same employee will join another company who will deduct it TDS.....

Can you please support your answer with any circulars or sections ? It would be helpful