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<h1>Board Issues TDS Administration Guidelines: TANs for Branches, Cross-Verification Discretion, and New Form No.16 Introduced.</h1> The circular issued by the Board on September 19, 1988, addresses the administration of Tax Deducted at Source (TDS). It outlines that Income Tax Officers (TDS) will be assigned under either the Chief Commissioner or the respective Commissioner based on need. The discretion for cross-verification of certificates under section 203 is left to the Chief Commissioners. Each branch of an assessee responsible for TDS must have a distinct TAN, except for temporary branches, where an option is provided for centralized management. A unified certificate form, Form No.16, has been introduced as per the updated Income-tax Rules, 1962. These instructions are to be communicated to all relevant officers.