I.T.Form 16 Not Given By Employer

medhanak
Dear friends.
From my salary ,I am deducting IT regularly for last three years ,but my employer has not given me form 16 even after repeated demands.Now I have found that ,he has not deposited
any TDS with govt account for last three years.What can I do now to get form-16.please guide.
pon1965
Make complaint to I.T.Commissioner-------------------------------
Pon
couvery
Please check with your employer regarding and ask for details and see what they are saying or better you drop an email regarding to you HR head and a copy to CEO or MD and then you can complain regarding the the Income tax office of the area.
PANKAJ SIBAL
Dear Medhanak,
You have not mentioned whether you are being issued any payslip. If yes, has the IT Deduction is mentioned it?, you can go to incometax website and check view form 26A, by mentioning your PAN # if you have, in this if the same is mentioned, can download, if not, that means no TDS is deposited by your employer, and if no pay slip is issued, means you do not have any proof to prove that TDS is deducted from your salary.
pon1965
Even TDS is not deducted, Form 16 shall be issued by the employer.
pon
fc.vadodara@nidrahotels.com
As Mr. Pankaj has rightly said, please let us know whether the TDS deduction is mentioned in your Payslip or not, if it is mentioned then you can file your return through efiling, You can also view the TDS Credit through 26AS. If you have not received the TDS Certificate and the same is not reflecting 26AS also then also you do not have to worry, please file your return you will be on safer side, as the TDS deduction is the liability of the employer and not the employee. As per the latest order please refer below

Citicorp Finance (India) Ltd vs. ACIT (ITAT Mumbai)

TDS Credit must be given even if TDS Certificate is not available/ entry is not shown in Form 26AS

The assessee claimed credit for TDS which was denied by the AO on the ground that the claim did not match the entries shown in Form No. 26AS and that there was a discrepancy. On appeal, the CIT(A) held that the assessee would be entitiled to credit to the extent shown in the computer system of the department. On further appeal by the assessee to the Tribunal HELD:

The AO is not justified in denying credit for TDS on the ground that the TDS is not reflected in the computer generated Form 26AS. In Yashpal Sahwney 293 ITR 539 the Bombay High Court has noted the difficulty faced by taxpayers in the matter of credit of TDS and held that even if the deductor had not issued a TDS certificate, still the claim of the assessee has to be considered on the basis of the evidence produced for deduction of tax at source. The Revenue is empowered to recover tax from the person responsible if he had not deducted tax at source or after deducting failed to deposit with Central Government. The Delhi High Court has in Court On Its Own Motion Vs. CIT 352 ITR 273 directed the department to ensure that credit is given to the assessee even where the deductor had failed to upload the correct details in Form 26AS on the basis of evidence produced before the department. Therefore, the department is required to give credit for TDS once valid TDS certificate had been produced or even where the deductor had not issued TDS certificates on the basis of evidence produced by assessee regarding deduction of tax at source and on the basis of indemnity bond.
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