Issuance of certificate for tax deducted at source in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962 -- regarding
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TDS certificate issuance requirement: Part A must be generated via TRACES portal and authenticated before delivery to employee. Part A of Form No. 16 for payroll TDS must be generated and downloaded exclusively via the TRACES Portal for deductions on or after 1 April 2012, contain a Unique Identification Number, and be authenticated and verified by the deductor (manual or digital signature) before issuance; Part B (Annexure) containing income details shall be prepared manually and issued with authenticated Part A, and the designated systems authority will specify procedures, formats and standards for electronic download and administration.
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TDS certificate issuance requirement: Part A must be generated via TRACES portal and authenticated before delivery to employee.
Part A of Form No. 16 for payroll TDS must be generated and downloaded exclusively via the TRACES Portal for deductions on or after 1 April 2012, contain a Unique Identification Number, and be authenticated and verified by the deductor (manual or digital signature) before issuance; Part B (Annexure) containing income details shall be prepared manually and issued with authenticated Part A, and the designated systems authority will specify procedures, formats and standards for electronic download and administration.
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