https://www.taxtmi.com/article/detailed?id=10109 TDS credit must be granted to an employee where tax has been deducted by the employer even if the employer failed to deposit the deducted tax; recovery of the deducted amount should be pursued from the employer under the statutory recovery mechanism treating the employer as liable for non-deposit, and the tax department cannot deny the employee the benefit of the deducted tax. Any recovery or adjustment improperly made against the employee is to be refunded to the employee with statutory interest within a short period. en-us Sat, 11 Dec 2021 09:31:55 +0530 Sat, 11 Dec 2021 09:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10109 TDS credit must be granted to an employee where tax has been deducted by the employer even if the employer failed to deposit the deducted tax; recovery of the deducted amount should be pursued from the employer under the statutory recovery mechanism treating the employer as liable for non-deposit, and the tax department cannot deny the employee the benefit of the deducted tax. Any recovery or adjustment improperly made against the employee is to be refunded to the employee with statutory interest within a short period. Articles Income Tax Sat, 11 Dec 2021 09:31:55 +0530 https://www.taxtmi.com/article/detailed?id=10109