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    <description>A government employee&#039;s TDS was deducted but short deposited by his employer, leading to a notice of demand after filing his return; the employee identified the short deposit on Form 26AS, notified the employer and tax office in writing, but the employer has not deposited the balance, raising the operative issue of employer liability for the withheld but unpaid tax and the employee&#039;s exposure to assessment demands.</description>
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