Tax on salary not received

You may file a revised return, if it is legally possible under, the provisions of Income tax , then return may be revised by claiming loss under the head salary and revising the total income and revising the tax payable. By this revision the tax demanded need not be paid.

1 - Revised return can be submitted if it is within the time limits.

2 - If intimation is received with a demand for tax from CPC / ITO, you can file application with the Commissioner for revision u/s 264.

3 - If the notice is issued only for hearing u/s 143(3), you can submit your issues with the Income Tax Officer and file revised computation.

If TDS has been deducted but not remitted by the employer, you can take up the issue with the TDS officer also. If you are still continuing in the employment, you may have some problems with your employer if you choose this option. You can only then request your employer to remit the tax and issue Form No. 16, so that you will not have any problems.

Salary is assessed on accrual basis and not on receipt basis. Hence, unpaid salary will also be treated as income only.

As per Section 15 of the Income Tax Act,1961 clarifies the year of chargeability of salary. Salary is taxable on due or receipt basis which ever is earlier. Salary due in previous year is taxable even if not received.

In the present case, first you mentioned that salary is not received but in fourth line you have mentioned that salary is received. Assuming that salary is not received i give my views as follows

Firstly you should not have filed the return if form 16 is not available. You should have checked online for TDS deduction. But since you have done so :

1. If you have already received notice then you cannot file revise return.

2. You can approach the concerned IT officer regarding your query and if he gives time then you need to approach the employer and insist him to file TDS returns and see that the TDS is duly reflected in your form 26AS online. Since as per Income Tax Office if the TDS is reflected online in Form 26AS then only they can give credit for the TDS paid.

3. Third option is to pay the tax and try to recover the tax from employer.

Since you have already filed return on due basis your income is taxable.

Regards

The salary is taxable on the on the due basis . So salary will be taxable even if not paid . The question is not clear whether you have not paid for 10 month or any other period . Further what was the terms of appointment . Whether the employment continues or the relation ship of employer -employee exists even after such long non payment .

You have a chance to revise the return at the time of assessment by disclosing the full facts and giving an undertaking that this income will be offered for tax in the year of receipt , because the salary which has not been received can be taxed in the year of receipts . Further please check form 26AS also for credits .