I am a High school teacher just completed 1 year service. Recently I communicated with our School Headmaster regarding form16. But he said “as the tax is less, Accountant has not given that”. But I want to file the I.tax whatever it is less or more.
How can I get my Form16? Please help.
As far as I know, Its the duty of the D.D.O. to issue certificate of Tax deducted at source no matter how much Tax has been deducted. I shall try to arrange some document in support of my comment. However, you may have a look at the under linked topic.
https://wbxpress.com/topic/for-ddos-what-a-deductor-must-do/
It is the duty of DDO to issue the TDS certificate in the form of FORM-16 irrespective of the amount of tax. FORM-16 is the document that justifies whether your income is chargeable to tax or not. If taxable, what is the amount of tax required to be paid! Since your income in 1st year is not taxable and you are supposed not to require to file ITR your office is slow to issue FORM-16. Don’t worry, if you want to submit ITR because of some other reasons permissible under IT Act, you may do so in the currency of relevant Assessment Year (i.e. till 31st March of A.Y. and not 31st July) provided you have no tax due to the govt. as on the 31st July (called due date).
Friend,
As per I.Tax Rules, D.D. O. is liable to issue T.D.S.certificate in Form-16 of all employee either taxable or non taxable income within 30th April.
Dear friend,
Insofar as it relates to my communication dated the 21 Aug,2012 on the issue of Form-16, I made comments in a very simplified manner.
It is now clarified that:
(1) Furnishing TDS certificate in the form of FORM-16 to an employee is MANDATORY ONLY WHEN the employer deducts tax at source (see secn. 203 of IT Act, as attached below).
(2) I wanted to mean the due date is generally 31st July (extended to 31st Aug for current A.Y.) for payment of tax that has not been included in Form-16.
(3) Due date for issuance of Form-16 is now 31st May (and not 30th April) as per the amended provisions of Rule 31(3) vide Notification No. S.O. 1261(E) dated 31.05.2010, effective from 1st April,2010 (see the attachment).
With regards.
Dear Friend,
Lots of thanks for this new information. With regards.
Dear Sir,
I am the Headmaster of a govt-aided school under Barrackpore D.I. The salary of the teachers and staff of schools under Barrackpore D.I. is directly sent to the respective personal accounts of the teachers and staff. It is not that I am disbursing the salary. My responsibility is that, I have to submit the monthly salary requisition of the teachers and staff of our institution online in the website of wbsed.gov.in within 5th of the previous month, mentioning details of payments & deduction (P.F., P.Tax & I.Tax). All sorts of deduction is directly deducted by the govt and then the net pay is sent to the account.
Under this situation I have few questions to ask, if answered I shall be grateful to you.:
1) Then, please let me Know who is the D.D.O- The Headmaster or the D.I. or the treasury officer (who is releasing the salary). I am confused.
2) If I am not the D.D.O., then am I bound to issue FORM-16?
3) If I am not the D.D.O. am I bound to submit the quarterly TDS statement i.e. 24Q to income tax department?
4) If I am bound to submit 24Q, then who will provide me the details required for submitting 24Q? Our D.I. only provides us the BIN & T.V. no, nothing else like receipt number & date.
Please help. Thanking you in anticipation.
Tirthankar Banerjee, Naihati.
Kind attention: Mr. Tirthankar Banerjee pls.
Dear Sir,
The matter related to the responsibility of the official to perform as D.D.O. in aided schools in WB has already been dispensed with by the Administrator (nemo) of this forum on the 6th Feb,2012. It is clear that the Head of the Institution of a school is supposed to shoulder the responsibility same as that being performed by a DDO in the Govt. deptts. in terms of the West Bengal Recognised Non-Government Educational Institution Employees’ (Management of General Provident Fund Accounts) Scheme, 1995. Pls explore the document from the belowmentioned link:
https://wbxpress.com/topic/ddo-for-school-teachers/
For the role of a DDO in regard to deduction and deposition of I/Tax, you may see guidelines from the following link:
https://wbxpress.com/topic/tds-information/
From your communications it appears that you are supposed to act as DDO in your school. You are performing the role of a DDO since you take the responsibility of TDS, put your signature in TDS certificate ( Form 16) and submit Form 24Q to the I/Tax Deptt.
With regards.
Dear Tithankar Sir,
Kindly tell me whether an Asst. Teacher (SSC) who joins as HM through SSC on the 18th year of service and after availing of 1st CAS benefit on 10th year of service shall be eligible 2nd CAS benefit on 20th year though his pay as HM is fixed on his appointment?
Thank you.
Dear Bithi Dutta,
In ROPA’09 another Additional increment has been provided to HM on completion of 20yrs of service taking into consideration the first date of joining as AT.
With thanks,
Tirthankar Banerjee.