Tax Deducted at Source (TDS) — Your Rights in West Bengal

Source: Income Tax Act, 1961, ss. 192–206AA; Income Tax Rules, 1962, Rule 31A; CBDT Circular No. 4/2008

Reviewed by the Commoner Law Editorial Team. Sourced from Indian central (Union) law — Constitution of India, central Acts of Parliament, and Supreme Court decisions. State-level information reflects each state's own Acts and High Court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards

Indian Central Law

What is this right?

TDS is the mechanism by which a payer deducts income tax at source before crediting salary, interest, rent, professional fees, or other payments to the recipient.

Right to Form 16/16A: Every TDS deductor must issue Form 16 (for salary) or Form 16A (for other payments) to you annually — Form 16 by 15 June; Form 16A within 15 days of the end of each quarter. Failure to issue Form 16/16A attracts a penalty of ₹100 per day on the deductor.
Right to verify deductions via Form 26AS / AIS: All TDS deducted against your PAN is reflected in your Form 26AS (Annual Tax Credit Statement) and Annual Information Statement (AIS) on incometax.gov.in — verify this before filing your ITR.
Lower TDS certificate (s. 197): If your total income is likely to be below the taxable threshold, you can apply to the Assessing Officer for a certificate authorising deduction at a lower rate or nil rate.
No PAN / Higher TDS (s. 206AA): If you do not provide your PAN to the deductor, TDS is deducted at 20% (or the applicable rate, whichever is higher) — always provide your PAN.
Bank FD interest: Banks deduct TDS at 10% if interest exceeds ₹40,000 per year (₹50,000 for senior citizens) — submit Form 15G/15H if your total income is below the taxable limit to avoid TDS.

When does it apply?

Your employer or bank has deducted TDS from your salary or interest income.
A client or company has deducted TDS on professional fees or contract payments.
TDS shows up in Form 26AS but not in Form 16/16A, or vice versa — there is a mismatch.

What to Do If TDS Has Been Incorrectly Deducted or Not Credited in India

Always provide your PAN to every payer (employer, bank, tenant, client) to ensure TDS is deducted at the correct rate.
Submit Form 15G (below 60 years) or Form 15H (60+ years) to your bank at the start of each financial year if your total income is below the taxable limit — this prevents TDS on bank interest.
Verify Form 26AS against Form 16/16A — if TDS deducted by the employer is not reflecting, contact your employer to file a correction in their TDS return.
If TDS has been deducted and not deposited by the deductor (credit not in Form 26AS), file a complaint on the TRACES portal (tdscpc.gov.in).

What should you NOT do?

Do not assume Form 16 is automatically accurate — cross-check every figure against your actual salary slips and investment proofs.
Do not submit Form 15G/15H if your income actually exceeds the taxable limit — submitting a false declaration is a punishable offence (s. 277).
Do not ignore a mismatch between Form 26AS and your ITR — file a revised return if needed, before the deadline.

West Bengal Law

How West Bengal differs from central law

Tax Deducted at Source (TDS) is governed by the central Income Tax Act, 1961 and applies uniformly in West Bengal. Employers, banks, and other deductors in West Bengal must deduct TDS at prescribed rates and deposit it with the central government. The deductee (employee or payee) receives credit for TDS in their Form 26AS and Annual Information Statement (AIS).

In West Bengal, the professional tax deducted under the West Bengal State Tax on Professions Act, 1979 is separate from TDS. Employees should ensure their employer correctly claims the professional tax deduction under Section 16(iii) before computing TDS on salary. Many employees in West Bengal pay both professional tax (to the state) and income tax TDS (to the centre).

If excess TDS has been deducted, the taxpayer can claim a refund by filing their income tax return. Refunds are processed by the Centralized Processing Centre (CPC). The TAN-based jurisdiction for West Bengal deductors falls under the Principal Commissioner of Income Tax (TDS), Kolkata. For disputes about TDS credit not reflecting in Form 26AS, the jurisdictional Assessing Officer can assist.

Additional Steps in West Bengal

Check your TDS credits on the Income Tax portal at incometax.gov.in — view Form 26AS and AIS. If TDS is not reflected, contact the deductor (employer or bank) and ask them to file a correction return. File your income tax return to claim a refund of excess TDS. For disputes, contact the TDS ward office under the Commissioner of Income Tax (TDS), Kolkata at Aayakar Bhawan, P-7, Chowringhee Square, Kolkata 700069. The Aaykar Sampark Kendra helpline is 1800-180-1961.

Relevant Law: Income Tax Act, 1961, Sections 192-206; West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979

Common Questions

When does tax deducted at source (tds) — your rights apply?

Your employer or bank has deducted TDS from your salary or interest income.A client or company has deducted TDS on professional fees or contract payments.TDS shows up in Form 26AS but not in Form 16/16A, or vice versa — there is a mismatch.

What should I do if TDS deducted from my salary or income is wrong or not showing in my Form 26AS in India?

Always provide your PAN to every payer (employer, bank, tenant, client) to ensure TDS is deducted at the correct rate.Submit Form 15G (below 60 years) or Form 15H (60+ years) to your bank at the start of each financial year if your total income is below the taxable limit — this prevents TDS on bank interest.Verify Form 26AS against Form 16/16A — if TDS deducted by the employer is not reflecting, contact your employer to file a correction in their TDS return.If TDS has been deducted and not deposited by the deductor (credit not in Form 26AS), file a complaint on the TRACES portal (tdscpc.gov.in...

What mistakes should I avoid with tax deducted at source (tds) — your rights?

Do not assume Form 16 is automatically accurate — cross-check every figure against your actual salary slips and investment proofs.Do not submit Form 15G/15H if your income actually exceeds the taxable limit — submitting a false declaration is a punishable offence (s. 277).Do not ignore a mismatch between Form 26AS and your ITR — file a revised return if needed, before the deadline.

Tax Deducted at Source (TDS) — Your Rights in other states

Same topic, different jurisdiction. Pick the one that applies to you.