Income tax filing
govinda
(Querist) 06 September 2011
This query is : Resolved
sir I am central govt employee in madhya pradesh
last year i filed IT return becouse my income was taxable & TDS certificate issued by GM.
This year(2010-2011) my annual income was above 2 lacs, after deduction U/s 80c my income was below taxable limit, I wanted to file my IT return.
But i could not file my IT return becouse my salary department refused to issue TDS certificate saying that no tax deducted from salary.
I gave application to my salary dept.to issue me Tds nil certificate as i want to file return but no certificate issued even and last date of IT filling over.
sir, my salary official did not issue me salary statement/TDS willingly.many employees were issued TDS certificate whose salary was equal to mine.
my query is
can any official refuse to issue TDS certificate to it's employee?
was it necessary for me to file ITR this year?
Is there any provision in IT law that an employee can get salary statement/TDS certificate from org ?
I could not file my IT return.
A V Vishal
(Expert) 06 September 2011
Confusion arises among employees regarding Form 16 is on following grounds :
•That they think Form 16 is a salary certificate.
•That income tax Return can not be filed in absence of Form 16
Both the aforesaid “general impression about Form 16″ are wrong. Form 16 is the prescribed form for issue of certificate of deduction of tax at source from an employee. employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .
Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act. The said subsection is given as under
203. (1)Every person deducting tax in accordance with the foregoing provisions of this Chapter]shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder, furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed.
(2) Every person, being an employer, referred to in sub-section (1A) of section 192 shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.
It is clear from the aforesaid provision that an employer shall furnish the certificate only if any tax has been paid to central govt. on behalf of the employee. Rule 31 of IT Rules states that employer has to issue TDS certificate in Form 16 . The said Rule states as under
31. (1) The certificate of deduction of tax at source or, the certificate of payment of tax by the employer on behalf of the employee, under section 203 to be furnished by any person deducting tax in accordance with the provisions of
(a) section 192 shall be in Form No. 16
Therefore , it is patently legal to refuse to issue a certificate of deduction of tax when there is no deduction of tax .
Sailesh Kumar Shah
(Expert) 06 September 2011
visit https://www.tin-nsdl.com/ to see tds credit, which was deposited by employer.
R.Ramachandran
(Expert) 06 September 2011
Dear Mr. Shailesh,
I am afraid, you have not even understood the facts otherwise you would not have given the answer which you gave.
The querist says that his employer did not deduct any TDS.
You say say, see TDS credit which was deposited by employer. How does your answer in any way relevant to the fact situation?
govinda
(Querist) 06 September 2011
sir,
only employer could calculate my actual annual income as i have no other source of income.
I could have filed my ITR only when i know my actual annual income.
I asked employer issue income certificate which helps in filing ITR
Guest
(Expert) 06 September 2011
Nothing wrong, if form 16 is not issued when no TDS decucted by the employer. You ahve to file IT return, if you have got taxable income. Every month's pay bill contains details of drawals and deductions, which you could well have noted if salary slips were not being issued by the DDO. Liability to file IT return rests with the employee only. If there was no taxable income and no TDS deducted you need not file any return, if you have income only from a single source, i.e., your salary.
prabhakar singh
(Expert) 07 September 2011
An excellent and well explained answer from
Expert : A V Vishal needs no addition.
govinda
(Querist) 11 September 2011
Thanks for your guidance sir
