Where to Complaint against Employer for misappropriation/non-credit of TDS into TAX CREDITS

[J.P RENIN]

Dear Sir/Madam,

My Ex-Employer XXXXX has deducted TDS from my salary on various occasions during FY 2013-14, totaling to ₹ 12284/- and has issued FORM-16 (copy enclosed) to that effect by declaring that “the sum of ₹ 12284/- is deducted and deposited to the credit of the Central Government”. Based on the FORM-16 issued by the employer, I have already filed my returns online on during June 14 for the AY 2014-15 asking for a refund of ₹ 2060/-.

On Dec’ 14, I received a communication/demand, from Central Processing Centre, INCOME TAX DEPARTMENT, Bangalore directing me to pay an outstanding Tax of ₹ 8224/- after processing my IT returns.

When verified the details, to my shock, I could find the Ex-Employer has XXXXX cheated/misappropriated/non-credited ₹ 10284/- without doing the Tax credit with Central Government, but only ₹ 2000/- against my PAN No out of the total amount of ₹ 12284/- deducted as TDS from my salary time to time.

But all my sincere efforts takenup/initiated with the Ex-Employer by intimating him for takingup corrective actions at his end, by paying the non-credited amount of ₹ 10284/-into my TAX CREDITS has yielded no fruits till date.

Thus I prefer to file a complaint against my Ex-Employer who had knowingly committed an offense by giving a false declaration in the FORM-16 issued to me as “the sum of ₹ 12284/- is deducted and deposited to the credit of the Central Government” without doing so, to initiate appropriate action against the erring officials on the following counts

1. For giving a false declaration in FORM-16 which constitutes a violation and thus amounts to cheating
2. For falsely implicating/subjecting the innocent employee/myself prone for Double Taxation for none of my mistakes as I had already paid the entire advance tax of ₹ 12284/- in the form of TDS as per FORM-16.
3. Failing to take any corrective action by the Ex-Employer inspite of my reporting the discrepancy

Kindly advise me what I should do now and where I have to lodge the complaint to get out of this problem.

Thanking you.

Aggrieved Tax Payer

[DR.MARIAPPAN GOVINDARAJAN]

Before filing income tax return electronically we have to see Form 26AS in which the details of TDS would be found place. If all TDS recovered are there and you satisfy in this regard then you may file return. Regarding Form 16 now the same may be taken only in TRACES. As such without crediting tax no Form 16 can be issued.

In your case Form 16 may be issued by your employer manually. You may give it in writing to the Income Tax Officer having jurisdiction about the facts and copies of Form 16.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

You may send a mail narrating the facts and also a scanned copy of Form 16 issued by your employer. Simultaneously you may approach the jurisdictional Income Tax Officer and intimate the fact. You may write to the employer about the notice and non deduction of tax and directed to pay the tax to be deducted immediately. You may send a copy of the same to the Income Tax Officer having jurisdiction and CPC.

AI Summary

TDS non-credit and false Form 16: notify the jurisdictional income tax officer, CPC, and the employer promptly. When employer-issued Form 16 shows deducted-and-deposited TDS that does not appear in Form 26AS, the employee should notify the employer in writing to correct the deposit and contemporaneously inform the jurisdictional Income Tax Officer and the Central Processing Centre (CPC) with a scanned copy of the Form 16; a persistent mismatch indicates a false employer declaration, employer liability for non-deposit of TDS, and risk of double taxation for the employee.