Tax Deducted at Source or TDS is a direct method of tax collection by the Government of India. Generally deducted by your employer or the deductor from your source of income, it is submitted to the government against your PAN card. 

However, you might encounter instances where the employer or the deductor might have deducted. 

TDS from your salary or income source but failed to deposit it to the authorities within the stipulated period. Here, the Assessing Officer (AO) is unable to issue income recipients or tax demands for the payees. Moreover, in some cases, the employer or the deductor was also found to furnish TDS returns against a different PAN number. 

Wondering how it affects you as a taxpayer?  

The tax department demands the taxpayer to pay the balance taxes in such instances. In this article, we are going to help you with the steps involved in the process, let’s get started!

How To Know If Your TDS Isn’t Deposited?

In order to calculate your total payable tax, you need first to deduce the TDS mentioned in the certificate (Form 16A or Form 16) from the overall tax liability. Further, to get an accurate idea of the submitted TDS, your returns must also match the total mentioned in the department’s record, reflected via Form 26AS. 

If your TDS amount doesn’t align with the records present with the IT department, it’s time to follow the suggested steps. 

How To Resolve Your TDS Correction Issue?

Similar to the basics; initially, you can request your employer or deductor to file for your TDS before the deadline. However, suppose your employer or deductor fails to get the job done. In that case, it should be noted that a taxpayer has no legal right to compel a deductor to fix any errors in calculation or deposit TDS.

If your employer fails to address the issue despite several complaints and reminders, being a taxpayer, you have the right to submit documentation around TDS to the Income Tax Department.

In case a taxpayer intends to do it manually, they can file for their taxation over the e-filing portal with their TDS supporting documents. If the documents submitted are proven to be authentic, AO will be required to provide the taxpayer with a TDS credit.  

As per the latest revisions around the income taxation laws, taxpayers are provided with a respite under situations where their employer fails to submit a deducted TDS. Under such instances, the employer will be deemed to pay the dues on such taxes. 

Lastly, if your employer still fails to take action around the revised deductions, you can reach out to legal authorities.

Takeaway Tips: 

Considering that these matters concern the Income Tax Department of India, here are a few essential takeaway tips that we think you must consider! 

Before filing your complaint, ensure that all your legal documents are in order.

To give you a better idea of the same, here are a few things which you must consider. They are:

  • Maintain yearly proofs of the deducted TDS, including bank statements, salary slips, and other relevant documents that present a deduced TDS from the source.
  • Review the form 26AS and ensure that it tallies with your TDS certificate (Form 16A or 16) as applicable, allowing the officials to rectify and detect any discrepancies.
  • Ensure that your employer has deducted the TDS in the correct number that stands correct with your PAN. The chances are that you might have also provided your employer with a different or incorrect PAN number. In such cases, ensure that your employer has revised the same.


While it is the duty of an employer or the deductor to remit your tax deducted from the IT file, as an individual taxpayer, you must ensure that there’s no liability pending in your name. Lastly, now that you have an idea of the necessary steps which need to be taken, we hope this article has provided you with the required insight!