Tax deduction certificates: standardised Forms 16, 16A and 27D prescribe details and transaction-wise deposit reporting. The amendment substitutes statutory certificates Form No. 16, Form No. 16A and Form No. 27D specifying required identification fields, acknowledgement numbers of quarterly TDS/TCS statements via TIN/NSDL, period particulars, detailed transaction-wise entries of amounts paid/credited and tax deducted/collected, deposit particulars (BSR code, challan/transfer voucher numbers, dates) and mandatory certification by the person responsible for deduction or collection, to evidence withholding and collection and deposition of tax to the Central Government.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction certificates: standardised Forms 16, 16A and 27D prescribe details and transaction-wise deposit reporting.
The amendment substitutes statutory certificates Form No. 16, Form No. 16A and Form No. 27D specifying required identification fields, acknowledgement numbers of quarterly TDS/TCS statements via TIN/NSDL, period particulars, detailed transaction-wise entries of amounts paid/credited and tax deducted/collected, deposit particulars (BSR code, challan/transfer voucher numbers, dates) and mandatory certification by the person responsible for deduction or collection, to evidence withholding and collection and deposition of tax to the Central Government.
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