CIRCULAR NO. 01/2012 [F.No. 276/34/2011-IT(B)], DATED 9-4-2012
Government of India,
Ministry of Finance,
Department of Revenue,
Central Board of Direct Taxes,
1. Section 203 of the income-tax Act, 1961 (“the Act”) read with the Rule 31 of the Income-tax Rules, 1962 (“the Rules”) provides for furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars like amount of TDS, permanent account number (PAN), tax deduction and collection account number (TAN), etc. The relevant form for such TDS certificate is Form No. 16 in case of deduction under section 192 and Form No. 16A for deduction under any other provisions of Chapter XVII-B of the Act TDS certificate in Form No. 16 is to be issued annually whereas TDS certificate in Form No. 16A is to be issued quarterly.
2. For deduction of tax at source made on or after 01.04.2011, Circular No. 03/2011 dated 13.06.2011 stipulated mandatory issue of TDS certificate in Form No. 16A generated through TIN Central System and which is downloaded from the TIN website (www.tin-nsdl.com) with the unique TDS certificate number in cases of company Including a banking company to which the Banking Regulation Act, 1949 applies and any bank or banking institution, referred to in section 51 of that Act or a cooperative society engaged in carrying the business of banking. For other deductors, such stipulation was optional, Moreover, pursuant to the issue of the said circular, a deductor issuing Form No. 16A generated through TIN Central System and which is downloaded from the TIN website had an option to authenticate such TDS certificate by using digital signature.
3. With a view to further strengthen the administration of the issue of TDS and for proper administration of the Act the Board have, in exercise of powers under section 119 of the Act, decided the following:-
4.1 Issue of TDS Certificate in Form No. 16A
(I) For deduction of tax at source made on or after 01.04.2012: All deductors (including government deductors who deposit TDS in the Central Government Account through book entry) shall Issue TDS certificate in Form No. 16A generated through TIN central system and which is downloaded from the TIN website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2012 under any of the provisions of Chapter-XVII-B other than section 192.
In other words, the issuance of duly verified TDS certificate in Form No. 16A, by the deductor of any category shall henceforth be only through TIN Central System. The deductor shall therefore, download such certificate from the TIN Central System, verify the correctness of the contents mentioned therein and authenticate the correctness of the contents before issue of the said certificate.
(II) For deduction of tax at source made between 01.04.2011 to 31.03.2012: The stipulation prescribed in para 4.1 of the Circular No. 3/2011 dated 13.05.2011 shall continue to apply.
4.2 Authentication of TDS Certificate in Form No. 16A
(i) The deductor, issuing the TDS certificate in Form No.16A by downloading from the TIN website shall authenticate such TDS certificate by either using digital signature or manual signature.
(ii) Where the deduction has been done between 1st April, 2011 and 31st March, 2012 and the deductor being other than a company/bank or banking Institution/a cooperative society engaged in carrying the business of banking and who do not issue the TDS Certificate in Form No.16A by downloading from the TIN website shall authenticate such TDS certificate in Form No.16A by manual signature only.
5. The Director General of Income-tax (Systems) shall specify the procedure, formats and standards for the purpose of issuance of TDS certificate in Form No.16A which is downloaded from the TIN website and shall be responsible for the day-to-day administration in relation to the procedure, formats and standards for issuance of TDS certificate in Form No.16A in electronic form.
6. It is further clarified that TDS certificate issued in Form No. 16A by the deductors in terms of para 4.1 read with para 4.2 above and in accordance with this circular alongwith procedure, format and standards specified by the Director General of Income-tax (Systems) shall only be treated as a valid TDS certificate in Form No. 16A for the purpose of section 203 of the Act read with Rule 31 of the Rules.
Tajbir Singh,
Under Secretary (Budget)
Download CBDT Circular On Procedure for Issue of Form 16A TDS Certificate: (176.7 KiB, 13,255 hits)
As per Income Tax Act, 1961, there is no provision to send TDS certificates via E-mail or uploading at web portal; it only provides for despatch of TDS certificates, hence it is upto the AO who may or may not treat issuance of TDS certificate valid if sent by E-mail or uploaded at website. Since the penalty is Rs.100/- per day per certificate subject to maximum of TDS amount per return may be imposed, it is better to despatch the TDS Certificates to outsiders, however, may be sent by E-mail to Employees of company.
I WANT TO ISSUE THE FORM 16A WITH DIGITAL SIGNATURE AND INSTEAD OF TAKING THE PRINTING THE FORM AND POST, I WISH TO UPLOAD SAME FORM 16A’S ON OUR COMPANY WEBSITE WHICH IS HAVING VENDOR PORTAL IS IT POSSIBLE IN ACCORDANCE WITH INCOME TAX ACT 1961
plese so me my all tds certifecate
Sir,
As per new it policy FOrm 16 part a will be generated by tin-nsdl and download from the site it is possible to download from traces portal by the tax payer individually, whereas my qestion is how the DDO will issue form 16 part -a for a more than 100 employee plese suggest me
As per Point 5 of the Circular 1/2012, DGIT (Systems) shall specify the procedure, formats and standards for issuance of TDS certificate in Form No.16A in electronic form.
Whether any such procedure specified on basis of which we can issue certificate in electronic form (digitally signed & through E-mail) in place of issuing certificate in physical form (though postal/courier)
please send my total TDS certificate for 2011-12, on my mail. i lost my old certificate. PAN No. ABYFS7522G
please total tds certificate 2013-2014 , My Pan No AAGPJ7027G, MOBILE NO 9990232345,9999950344
pleasesen total tds certificate 2013-2014 , My Pan No AAGPJ7027G, MOBILE NO 9990232345,9999950344
PLEASE SEND TOTAL TDS CERTIFICATE 2012-2013 , MY PAN NO. AUCPS5592H MOB-: 9830838375
please send TDS certificate to my mail.
Please send me 16A form to my mail id lisygeorge@gmail.com
With regard
Lisy George
That Central Govt. should design TDS Challan-cum-Form No.16A for 194A etc.,as per proposed Sec.194LAA, to avoid many problem.That only extra five information i.e. name-add. & pan of the payee,amount,dt.&nature of payment shall be filed by the deductor in the challan.This TDS Challan-cum-Form No.16A is very usefull to the Income-tax deptt. as well as to the deductor & deducte. That all the information required for 26Q are already appeard in TDS Challan-cum-Form No 16A hencde there is no requirement of filling Form No 26Q & preperation of 27A.All the details are automatically appear in NSDL’s 26AS from bank. No separate isue of Form No 16A by TDS dedutor by downloading the Form No 16 A from NSDL’s wbsite, as all the details are available in TDS Challan-cum-Form No 16A. By this way we save paper & support to “Green Initiative”.That NSDL,Bank etc. get charges from Govt. but TDS deductor is UNPAID SERVANT OF GOVT.
PLEASE GIVE ME TDS CERTIFICATE OF 12-13 YEAR IN MY MAIL ACCOUNT ALL COMPANY