Answer

1. F

   Facts

   Each deductor's TAN falls under a jurisdictional TDS officer. You can bring the default to the officer's notice through a grievance or a written complaint. The officer can act against the deductor for interest, fees and penalties.

2. P

   Provisions and law

   • Sec 201(1A) (now Sec 398(3))Deductor pays interest of 1.5% a month for tax deducted but not paid to the government
   • Sec 234E (now Sec 427)Deductor pays a fee of ₹200 a day for late TDS statements, capped at the TDS amount
   • Sec 271H (now Sec 461)Penalty on the deductor for not filing a TDS statement or filing wrong details
3. A

   Analysis

   A deductor who does not deposit TDS owes interest at 1.5% a month under Sec 201(1A), a fee of ₹200 a day for late statements under Sec 234E, and may face penalty under Sec 271H. Mentioning these in your follow up often gets action. In your complaint, give the deductor's name, TAN if known, amounts, dates and proof of deduction. Keep copies of everything sent.

4. C

   Conclusion

   1. 1Find the deductor's TAN from any certificate or invoice.
   2. 2Raise a grievance under Assessing Officer for TDS default by deductor.
   3. 3Attach proof of deduction.
   4. 4Follow up with the deductor citing the consequences.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.