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    <title>OPTION TO CERTIFY TDS CERTIFICATES BY WAY OF DIGITAL SIGNATURES CIRCULAR UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961</title>
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    <description>Employers may opt to use digital signatures to authenticate TDS certificates (Form 16) for salary income; such digitally signed certificates will be recognised under the income-tax rules provided the employer assigns a control number with a maintained log, correctly records TAN and PAN, and ensures the certificate contents are immutable after signing.</description>
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      <description>Employers may opt to use digital signatures to authenticate TDS certificates (Form 16) for salary income; such digitally signed certificates will be recognised under the income-tax rules provided the employer assigns a control number with a maintained log, correctly records TAN and PAN, and ensures the certificate contents are immutable after signing.</description>
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