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There are two scenarios: 1- TDS deducted and deposited but TDS return not filed and therefore the credit of TDS will not be allowed by the department as no entry will appear in Form 16 as well as in Form 26AS. 2- TDS deducted but not deposited to the government exchequer. If this is the case, entry of such an employee will not be shown/furnished by the employer in Form 24Q because as soon as the income/salary is shown in TDS return, TDS liability will arise and for adjusting such TDS liability, the corresponding challan does not exist due to the fact that such amount has not been deposited. Thus, Form 16 will show TDS deducted as zero. As per this video, the onus to prove it is on the employee therefore the employee has to keep Form 16 and Salary Slips in his records. As far as salary slips are concerned, this could be obtained by the employee. But when TDS has not been deposited by the employer and simultaneously has not furnished the particulars of the employee in TDS return then how will the employee get Form 16. Isn't it a practical problem??