TDS certificate not required where no tax deducted from salary; employer may provide a salary statement instead. TDS certificate (commonly issued as Form-16) is not applicable where no tax has been deducted from salary; employers may instead provide a detailed salary statement or pay particulars for employee records, but they are not required to issue a TDS certificate when no salary withholding has occurred.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS certificate not required where no tax deducted from salary; employer may provide a salary statement instead.
TDS certificate (commonly issued as Form-16) is not applicable where no tax has been deducted from salary; employers may instead provide a detailed salary statement or pay particulars for employee records, but they are not required to issue a TDS certificate when no salary withholding has occurred.
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