Your Salary Slip is Your Legal Shield
The Bangalore ITAT ruling in Mrs. Antaash Sheikh v. ITO establishes that salary slips are primary proof of TDS credit—even if your employer fails to deposit the tax.
The Landmark Verdict
This section breaks down the core components of the Bangalore Tribunal's decision. It clarifies why the revenue authorities cannot deny credit to an employee due to an employer's default, provided the employee holds valid proof.
Salary Slips = Proof
The Tribunal ruled that salary slips are indispensable evidence. If a slip shows TDS deduction, credit must be granted, regardless of discrepancies in Form 26AS.
Insolvency No Bar
Even if the employer (like Dunzo Digital in this case) is facing insolvency or financial ruin, the employee's right to tax credit remains intact and independent.
Section 205 Protection
Under Section 205 of the Income Tax Act, once tax is deducted at source, the department cannot recover that amount from the employee again.
Visualizing the Legal Shift
Understand the weight of evidence before and after this clarification, and see how liability is distributed under the law.
Strength of Evidence in Default Cases
Comparison of evidential value when Form 26AS does not reflect the deduction. Salary slips provide the definitive link.
Who is Liable for Non-Deposit?
The ruling clarifies that the government must pursue the defaulting employer, not the employee who has already suffered the deduction.
Am I Protected? The Compliance Checker
Select your current situation to see how this ruling applies to you.
Select options to check status
Configure the options on the left to see if you are covered by the Mrs. Antaash Sheikh v. ITO ruling.
Employee Action Plan
0% CompleteDownload Slips Monthly
Don't wait for year-end. Download and save PDFs locally.
Verify Deduction Entry
Ensure the 'TDS Deducted' column in the slip is non-zero.
Check Form 26AS Quarterly
Log in to TRACES/Income Tax portal to spot discrepancies early.
Retain for 6+ Years
Keep records safe even after filing returns for future assessments.
Recommendations for CBDT
The report suggests the Central Board of Direct Taxes (CBDT) take two major actions to fix this systemically:
Update CPC Instructions
Instruct the Central Processing Centre (CPC) to automatically grant credit of TDS on the basis of salary slips during intimation proceedings if 26AS is missing data.
Revise ITR Forms
Include fields in ITR forms to capture month-wise details of gross salary and taxes withheld as per salary slips.
