Section 205 protects a salary recipient from direct tax recovery...

Section 205 protects a salary recipient from direct tax recovery to the extent tax has already been deducted from salary, even where the corresponding TDS credit is not fully reflected in Form 26AS. Responsibility for depositing deducted tax and correctly reporting it lies with the employer-deductor, who may be treated as an assessee in default for non-compliance. Claimed TDS must be factually verified through supporting evidence and, where necessary, confirmation or records from the deductor. Pending rectification requests require examination after hearing the taxpayer, followed by rectification or amendment of outstanding demands where the TDS claim is established.