TCS -Form 27D

[RAJ KUMAR RAJKUMAR]

Sir,

 I am working for Cement Industry. For Lime Stone Mining, Our Company is paying Royalty to Director of Mining and TCS will be collected by the Dept.

Now Form 16 is mandatory to down load it from TRACES.

But the Mining dept even they have not filed a TDS single return in FY 2013-14, Nor they don't know, who is doing the Income TAX TDS/TCS return for them.

Earlier we used to take the certificate, by prepared by our selves and get it signed by Director Mines.

kindly suggest me what to do.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

TCS compliance for royalty payments: Form 16 availability and recipient non filing raise certification and filing obligations. Tax Collection at Source obligations arise on royalty payments to a director of mines while the payer cannot obtain Form 16 from TRACES because the mining department has not filed TDS/TCS returns and is unaware who files them; the payer previously used self-prepared certificates signed by the director and seeks guidance on whether that practice or other remedial steps satisfy Form 16/Form 27D compliance.