Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules, 1962 through TRACES - 09/2019 - Income Tax Act, 1961
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TDS certificate issuance via TRACES requires correct Annexure II data and authentication before furnishing to employees. TRACES-generated Part B of Form No. 16 must be produced for salary-related TDS where the corresponding quarterly statement is furnished with the amended Annexure II; the generated certificate will have a unique TDS certificate number and depends on correct Annexure II reporting for accuracy. The deductor must authenticate the downloaded Part B by manual or digital signature before issuance. If authenticated manually, item nos. 2(f) and 10(k) appear on the Form and must be filled by the deductor; if authenticated using digital signature, those items are excluded from the download and must be prepared and furnished separately to the employee where applicable.
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Provisions expressly mentioned in the judgment/order text.
TDS certificate issuance via TRACES requires correct Annexure II data and authentication before furnishing to employees.
TRACES-generated Part B of Form No. 16 must be produced for salary-related TDS where the corresponding quarterly statement is furnished with the amended Annexure II; the generated certificate will have a unique TDS certificate number and depends on correct Annexure II reporting for accuracy. The deductor must authenticate the downloaded Part B by manual or digital signature before issuance. If authenticated manually, item nos. 2(f) and 10(k) appear on the Form and must be filled by the deductor; if authenticated using digital signature, those items are excluded from the download and must be prepared and furnished separately to the employee where applicable.
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