Section 203 of the income-tax Act, 1961 - deduction of tax at source - Certificate for tax deducted - Issuance of TDS Certificates In Form No. 16A downloaded from TIN website.
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TDS certificate issuance must be generated through the TIN system and authenticated, enforcing electronic compliance. All deductors must issue TDS certificates in Form No. 16A generated through the TIN Central System and downloaded from the TIN website for deductions made on or after 1 April 2012, verifying and authenticating the contents before issue; authentication may be by digital or manual signature as prescribed, and the Director General (Systems) will specify procedures, formats and standards for electronic issuance, which alone will be treated as valid for statutory purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS certificate issuance must be generated through the TIN system and authenticated, enforcing electronic compliance.
All deductors must issue TDS certificates in Form No. 16A generated through the TIN Central System and downloaded from the TIN website for deductions made on or after 1 April 2012, verifying and authenticating the contents before issue; authentication may be by digital or manual signature as prescribed, and the Director General (Systems) will specify procedures, formats and standards for electronic issuance, which alone will be treated as valid for statutory purposes.
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