TDS certificate issuance requirement: prescribed forms, data elements and timelines enforceable with digital authentication. Every person deducting tax must furnish a certificate to the payee evidencing tax deduction or payment, specifying amount, rate and prescribed particulars. Certificates under Chapter XVII-B must be issued in prescribed forms-Form 16 for salary-related deductions and employer payments, and Form 16A for other deductions-with specific data requirements including valid PAN, valid TAN, challan or book identification numbers and receipt numbers of quarterly statements. Certificates may be digitally signed, must be immutable once signed, carry control numbers, and the Director General of Income-tax (Systems) prescribes web-portal procedures for generation and download.
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Provisions expressly mentioned in the judgment/order text.
TDS certificate issuance requirement: prescribed forms, data elements and timelines enforceable with digital authentication.
Every person deducting tax must furnish a certificate to the payee evidencing tax deduction or payment, specifying amount, rate and prescribed particulars. Certificates under Chapter XVII-B must be issued in prescribed forms-Form 16 for salary-related deductions and employer payments, and Form 16A for other deductions-with specific data requirements including valid PAN, valid TAN, challan or book identification numbers and receipt numbers of quarterly statements. Certificates may be digitally signed, must be immutable once signed, carry control numbers, and the Director General of Income-tax (Systems) prescribes web-portal procedures for generation and download.
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