Digital signatures for TDS certificates permitted, subject to control-number logging, TAN/PAN accuracy and immutability. Employers may opt to use digital signatures to authenticate TDS certificates (Form 16) for salary income; such digitally signed certificates will be recognised under the income-tax rules provided the employer assigns a control number with a maintained log, correctly records TAN and PAN, and ensures the certificate contents are immutable after signing.
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.
Digital signatures for TDS certificates permitted, subject to control-number logging, TAN/PAN accuracy and immutability.
Employers may opt to use digital signatures to authenticate TDS certificates (Form 16) for salary income; such digitally signed certificates will be recognised under the income-tax rules provided the employer assigns a control number with a maintained log, correctly records TAN and PAN, and ensures the certificate contents are immutable after signing.
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