subodh (Consultant) 30 July 2010

Employer did not issued TDS certificate

Dear Consultants,

I am seeking your kind suggestion and valuable advice. Please do reply as a gesture of your kindness.

My previous employer who is mumbai based IT company, I have woked with him more than a year. I left that compnay on 15 March 2010 by giving appropriate notice and join another company at banglore.

Previous company has deduct TDS per month, I have salary certificates as proof. but that company did not issued me Form-16 even dropping several mails. this company has also not given me 15 days salary for march month, and pending variables, I have sent a legal notice also to clear my dues.

where can i complain against the company for not issuing TDS certificate. Please give me proper address, I want to file a written compaint.

I need to fill the return before 31st july, but what is the alternative of Form-16.

Thanks

Subodh

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A V Vishal (Advocate) 30 July 2010

In respect of Tax deducted at source,or tax paid ,on or before 31.03.2010 ,every employer must issue a certificate of deduction of tax at source to every employee from whom tax has been deducted.(section 203).

(1) Form No16 AA:Resident Individual having Income from salary before deduction u/s 16 < Rs.160000

(2) Form No 16:All employee not covered Under (1) above. Form 12BA: Form 12BA is required to be attached with form 16 if salary is more than 160000 and perks has been provided to the employees ,stating detail and value of the perquisites provided to the employee.If employer fails to furnish this form where ever required without reasonable cause,he shall be liable to penalty at the rate of 100 for every day during which the failures continues.

Time limit: Certificate should be given with in one month from the end of the close of the Financial year.For FY 2009-10,last date is 30.04.2010.
Penalty for Failure to issue Form 16(section 272A):Employer shall be liable for a penalty t the rate of 100 for every day during which failure continues,if delay is without reasonable cause.Total penalty under section 272A,200(3),203,206,should not exceed the amount of tax deductible at source.