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of <h1>Old Form 16 Accepted for TDS Until March 31, 1992; Transition to Form 16B Required Thereafter.</h1> The circular issued by the Central Board of Direct Taxes addresses the acceptance of Tax Deducted at Source (TDS) certificates. It states that the old unified Form No. 16 will continue to be accepted in place of the new Form No. 16B until March 31, 1992. This extension follows a previous decision allowing the use of Form No. 16 until December 31, 1991. The unified Form No. 16 is valid only for categories covered by Form No. 16B. After March 31, 1992, TDS certificates must be issued in the new form.
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