TDS administration clarified: ITO postings, branch TAN allocation, verification discretion, and unified Form 16 notification issued. ITO(TDS) postings are to be made under the Chief Commissioner or respective Commissioner with discretion to Chief Commissioners on the percentage of certificates under section 203 to be cross verified. Distinct TANs should be allotted to each branch responsible for deduction, certificate issuance and return filing, but temporary work site branches may be covered by an elected branch or head office. A unified Form No.16 has been prescribed under the newly substituted rule 31 to standardise TDS certificates.
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 administration clarified: ITO postings, branch TAN allocation, verification discretion, and unified Form 16 notification issued.
ITO(TDS) postings are to be made under the Chief Commissioner or respective Commissioner with discretion to Chief Commissioners on the percentage of certificates under section 203 to be cross verified. Distinct TANs should be allotted to each branch responsible for deduction, certificate issuance and return filing, but temporary work site branches may be covered by an elected branch or head office. A unified Form No.16 has been prescribed under the newly substituted rule 31 to standardise TDS certificates.
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