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<h1>Income-tax Act, Section 203: TDS Certificates Must Be Issued via TIN System, Authenticated with Unique Number.</h1> Section 203 of the Income-tax Act, 1961, mandates the issuance of Tax Deducted at Source (TDS) certificates by deductors to deductees. Form No. 16 is issued annually for deductions under section 192, while Form No. 16A is issued quarterly for other deductions. From April 1, 2012, all deductors must issue Form No. 16A certificates through the TIN Central System, ensuring they are downloaded from the TIN website and authenticated with a unique TDS certificate number. The certificates must be verified and authenticated using either a digital or manual signature. The Director General of Income-tax (Systems) will oversee the procedures and standards for these electronic certificates.