Salary Return - 24Q

[Rudrayani Shedjale]

Hello

We have stated to deduct TDS from Nov-2016 for one of our employee.(for the f.y.2016-17)

for the period of Apr-2016 to Oct-2016 we paid him salary but TDS has not been deducted that time.

thereafter preparation of tax calculation we started to deduct his TDS. Entire year tax liability been covered through 5 months (Nov-16 to Mar-17) same has been mentioned in tds return 24Q.

but for the previous salary amount which was credited in his account do not reflect in form 16 as the same was not mentioned in 1st & 2nd qtr return of f.y.2016-17.

if i see the form 16, amount credited is less than actual. tax deducted amount is correct.

please let me know should i revise his final qtr return only or 1st two qtr return?

AI Summary

TDS reporting: disclose deduction month in the quarterly return and revise returns to reflect annual salary accurately.
An employer who began deducting TDS partway through the year must disclose the month of deduction in the quarterly TDS return for that period; compare filed returns with Traces/26AS to locate discrepancies. If TDS was correctly deducted and reported in later quarters with correct PAN details, those entries should appear in 26AS and Form 16. Where earlier salary was not reflected because no TDS was deducted, identify and revise the specific quarterly TDS return(s) so the employee's total credited salary is accurately shown.