On verifying the credit of Tax deducted at Source, I found that the tax deducted by one of my employer is not appearing in Form 26AS. I requested the employer to either file the e-TDS return for the period or If it has been filed than to intimate me the provisional receipt No. (PRN) of the quarterly e-TDS return filed by his office. But, the employer ignored the request. Under what section the employer is bound to file e-TDS return and under what section he can be penalised. Whom to complain about him. Is income tax department doesn't care to ask him to file the e-TDS for missed quarter. Is it mandatory to file annual returns?