Tax deduction at source certificate confirms TDS withheld and reconciles deposit details with Central Government accounts. Form 16A is the certificate evidencing tax deducted at source and its deposit to the Central Government; it requires deductor and deductee identification, assessment period, transaction-wise payment and date details, acknowledgement numbers of quarterly TDS statements, and a reconciliation showing tax deducted and tax deposited. The form separates deposit reporting into book-adjustment entries (BIN, Form 24G, DDO sequence) and challan deposits (CIN, BSR, challan serial), and contains a verification declaration by the responsible official. Government and non-government deductors are directed to use the appropriate section for reporting.
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.
Tax deduction at source certificate confirms TDS withheld and reconciles deposit details with Central Government accounts.
Form 16A is the certificate evidencing tax deducted at source and its deposit to the Central Government; it requires deductor and deductee identification, assessment period, transaction-wise payment and date details, acknowledgement numbers of quarterly TDS statements, and a reconciliation showing tax deducted and tax deposited. The form separates deposit reporting into book-adjustment entries (BIN, Form 24G, DDO sequence) and challan deposits (CIN, BSR, challan serial), and contains a verification declaration by the responsible official. Government and non-government deductors are directed to use the appropriate section for reporting.
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