Scope of paying Income Tax in advance on reccuring basis to avoid TDS

[Dharma Nand Jha]

I do not want to let my employer deduct tax on my salary. Is it possible, to request to employer not to deduct tax on the ground of paying the tax online and presenting the receipt to drawing disbursing officer every month before credit of salary ?

[K.S.AIYAR & CO.]

No.  U/s 192 of the Income Tax Act, 1961 it is obligatory on the part of emploYER to deduct tax at source from salary paid to emploYEE. 

In the method suggested by you, for whatever reason, how will the emploYER ascertain that advance tax paid by you is against your salary income only? 

[Dharma Nand Jha]

Thanks, Sanjay ji, but this thought came in my brain due to unevenness of filing of TDS return by DDO.Now, most of the DDOs of government offices are not filling return due to complexity in the process. And if I declare it properly that the tax deposited is against my salary, they may agree to no deduction of IT. I think the obligation of tax deduction is limited up to the level of confirmation of deposition of tax and that also, in advance. Now the statutory point is at the treasury's end. Are the treasuries also obliged to check if the Tax is deducted at source or not?

AI Summary

Tax deduction at source cannot be avoided by paying advance tax monthly; employer remains obliged to deduct. Obligation to deduct tax at source from salary rests on the employer under Section 192, and an employee's advance-tax payments and receipts do not relieve the employer because the employer cannot verify those payments relate solely to salary; administrative lapses by DDOs or treasuries in filing or reconciliation do not alter the employer's statutory duty to deduct TDS.