Form 16A/ Form 16 issue Clarification

[G.Narayanan Ganapathy]

Dear Sir, 

I want clarification for Form 16A / Form 16 Certificate issue

Income tax authorized signature is resigned the job for  2nd Quarter filed time.

The Form 16A / Form 16 download in Income Tax web site.

The new joined the authorized signature. 

The Form 16A / Form 16 signature for new Person signature is validate or not

Please help the replay

G.Narayanan

[Sunil Agarwal]

The disbursing officer is signing on behalf of the employer. Ultimately, the company i.e. employer is responsible. Though the Quarterly return was filed by the old employee who have resigned but form 16/16A may be issued under signature of new responsible officer which will be valid.

AI Summary

Employer responsibility: Tax certificates signed by a new authorised officer remain valid despite returns filed by a former signatory. The employer remains ultimately responsible for issuance of tax deduction certificates; a successor authorised officer may sign and issue Form 16/16A on the employer's behalf, and such signature will be effective even if the quarterly return was filed by a prior signatory.