TDS certificate issuance required: deductor must provide Form 16A to the deductee within the statutory timeframe after filing. The deductor is required to issue a TDS certificate to the deductee in Form No. 16A, to be furnished within the specified period following the due date for furnishing the TDS Statement, providing documentary evidence of tax deducted at source corresponding to the TDS Statement.
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 certificate issuance required: deductor must provide Form 16A to the deductee within the statutory timeframe after filing.
The deductor is required to issue a TDS certificate to the deductee in Form No. 16A, to be furnished within the specified period following the due date for furnishing the TDS Statement, providing documentary evidence of tax deducted at source corresponding to the TDS Statement.
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