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HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon actual receipt by tax authorities. The court rejected prior Delhi HC precedent suggesting immediate credit upon deduction. Employees remain liable for tax demands, though the Income Tax Department can pursue recovery proceedings against the defaulting employer under Section 201. If the employer subsequently pays or is compelled to pay the outstanding TDS, corresponding credits will be granted to the employees, and their tax demands will be proportionately reduced.
HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon actual receipt by tax authorities. The court rejected prior Delhi HC precedent suggesting immediate credit upon deduction. Employees remain liable for tax demands, though the Income Tax Department can pursue recovery proceedings against the defaulting employer under Section 201. If the employer subsequently pays or is compelled to pay the outstanding TDS, corresponding credits will be granted to the employees, and their tax demands will be proportionately reduced.
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