TDS on Salary not Deposited by Employer

[Sanjeev Agarwal]

Employer, deducted the TDS from Salary but deposited the same and accordingly TDS not reflecting in Form 26AS of Employee.

Employee received only the net salary.

How employee should show in his ITR i.e. Net Salary as Salary Income and deposit the Self Assessment Tax or Should show gross salary as salary income and claim the TDS as depoait of TDS is sole liability of employer.

[DR.MARIAPPAN GOVINDARAJAN]

Your employer may approach the income tax authorities with the proof of deduction of tax from your salary and the deposit of the same with the Department and sought to rectify the Form 26AS.

AI Summary

Employee Faces TDS Discrepancy: Report Gross Salary and Claim TDS or Pay Self-Assessment Tax? Employer's Responsibility Highlighted. An employer deducted TDS from an employee's salary but did not deposit it, resulting in the TDS not appearing in the employee's Form 26AS. The employee received only the net salary. The query seeks advice on whether to report net salary as income and pay self-assessment tax or to report gross salary and claim the TDS, given that depositing TDS is the employer's responsibility. The response suggests that the employer should contact tax authorities with proof of deduction and deposit to rectify Form 26AS.