Failure to issue Form 16 to employees- Remedy

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. When the Employer fails to give form 16, a complaint can be lodged with the Commissioner of IT.