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Issue of certificates of TDS under the provisions of the IT Act, 1961--Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B--Acceptance of TDS certificates in unified Form No. 16 in lieu of Form No. 16B, till March 31, 1992
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TDS certificate acceptance: unified Form 16 temporarily accepted in lieu of Form 16B pending specified cutoff. TDS certificates issued in the old unified Form No.16 will be accepted in lieu of Form No.16B for certificates issued up to 31st March, 1992, but only for those categories of TDS for which Form No.16B is prescribed. Both the unified Form No.16 and Form No.16B may be used by tax deductors during this transitional period; certificates issued after the cutoff will not be accepted in the old unified Form No.16.
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 acceptance: unified Form 16 temporarily accepted in lieu of Form 16B pending specified cutoff.
TDS certificates issued in the old unified Form No.16 will be accepted in lieu of Form No.16B for certificates issued up to 31st March, 1992, but only for those categories of TDS for which Form No.16B is prescribed. Both the unified Form No.16 and Form No.16B may be used by tax deductors during this transitional period; certificates issued after the cutoff will not be accepted in the old unified Form No.16.
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