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of <h1>TDS Certificates Must Be Issued by Deductors Under Rule 31; Forms 16 and 16A Detail Requirements for Various Sections</h1> Under Rule 31 of the Income Tax Rules, 1962, certificates for tax deducted at source (TDS) must be issued by the deductor. Form No. 16 is used for deductions under section 192, while Form No. 16A applies to other provisions in Chapter XVII-B. The certificates must include the deductee's PAN, the deductor's TAN, and identification numbers for tax deposits. Certificates are issued annually or quarterly, with specific forms for sections 194-IA, 194-IB, 194M, and 194S. Digital signatures are permitted, and duplicate certificates can be issued if originals are lost. The Director General of Income-tax (Systems) oversees certificate generation and download procedures.
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