Find
If your employer deducted TDS but did not deposit or report it, the employer is in default under Sec 201 (now Sec 398). The department cannot recover that tax from you again if you can show it was deducted from your salary.
ITR
Employer did not deposit TDS cut from salary
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Provisions
Sec 192, Income-tax Act 1961 (now Sec 392, Income-tax Act 2025); Sec 201, Income-tax Act 1961 (now Sec 398, Income-tax Act 2025); Sec 203, Income-tax Act 1961 (now Sec 395(4), Income-tax Act 2025)
Analysis
Your return can claim only credits shown in Form 26AS (now Form 168), so a missing credit can create a demand. Example: ₹48,000 TDS shown on salary slips and Form 16 but only ₹24,000 in Form 26AS. Ask HR to deposit and file a correction statement. If they do not, keep salary slips and Form 16 as proof and write to the jurisdictional officer; the law protects an employee from paying again for tax actually deducted.
Close
- Compare Form 16 (now Form 130) with Form 26AS (now Form 168)
- Ask the employer in writing to deposit and correct the statement
- Keep salary slips and bank credits as proof
- If the employer does not act, write to the jurisdictional officer with proof
- Respond to any demand with this evidence
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