I am 31 years married with a son and residing in Bengaluru. My husband worked for a Company in the last financial year as an employee which he has since quit. The Company deducted tax and it is reflecting in Form 26AS. The Company has not given my husband Form 16. If my husband files ITR based on the tax deducted by the company and the income received, will it be acceptable? Where should I complain for not getting Form16?
An employer is obliged to make the payment of tax deducted from the salary of an employee and he is obliged to file a TDS statement in Form 24Q giving the complete details of the employee including PAN of the employee. Once the TDS statement is processed and accepted by the TDS department, the amount of TDS is reflected in the Form 26AS of the employee. 1. In your husband's case, the employer has deducted the TDS but has not issued certificate in Form 16. Your husband will not get the credit for the TDS deducted from his salary. 2. If your husband has any evidence of tax deducted at source from the salary, then he can write to the Commissioner of Income Tax, TDS (CIT-TDS) and give all the information and the CIT-TDS will issue a notice to the employer. 3. For now, your husband shall include this salary income in his income tax return and claim the credit of tax deducted by the employer as per your records.