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When Employer deducted excess TDS from Salary of Salaried Employee, is refundable or adjustable?

This is important task as well as question that when the employer deduct excess Income Tax as TDS from the Salary of Salaried Employee and in this situation the employee can be demand to refund or adjust the excess deducted TDS (Income Tax) if employer deduct excess TDS as income tax from salary of an employee.

Answer of this question is that No. The assessee from whose salary, excess tax has been deducted at source is to approach the assessing officer and submit his claim for refund of excess amount deducted. The employer is no required to make refund of the excess amount. The refund has to be made by the Assessing authority, with whom the amount has been deposited and not the employer.

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