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    <title>(1) Issue of certificates for tax deducted at source under various provisions of the Income-tax Act, 1961--Replacement of Form No. 16 with new Forms Nos. 16, 16A and 16B (2) Change in date(s) of filing annual return(s) of tax deducted at source</title>
    <link>https://www.taxtmi.com/circulars?id=5014</link>
    <description>The circular replaces the unified TDS certificate with Form No.16, 16A and 16B, allocating each form to specific deduction heads and making the new forms effective for certificates issued after 28th February, 1991. It prescribes that Forms 16 and 16A may be printed privately in prescribed proforma, while Form 16B is to be on serially numbered government-printed book forms unless computerised issuers are permitted by the Commissioner. Certificates must be furnished within time-limits under rule 31 and failure to comply attracts penalty under section 272A.</description>
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    <pubDate>Wed, 27 Mar 1991 00:00:00 +0530</pubDate>
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      <title>(1) Issue of certificates for tax deducted at source under various provisions of the Income-tax Act, 1961--Replacement of Form No. 16 with new Forms Nos. 16, 16A and 16B (2) Change in date(s) of filing annual return(s) of tax deducted at source</title>
      <link>https://www.taxtmi.com/circulars?id=5014</link>
      <description>The circular replaces the unified TDS certificate with Form No.16, 16A and 16B, allocating each form to specific deduction heads and making the new forms effective for certificates issued after 28th February, 1991. It prescribes that Forms 16 and 16A may be printed privately in prescribed proforma, while Form 16B is to be on serially numbered government-printed book forms unless computerised issuers are permitted by the Commissioner. Certificates must be furnished within time-limits under rule 31 and failure to comply attracts penalty under section 272A.</description>
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      <pubDate>Wed, 27 Mar 1991 00:00:00 +0530</pubDate>
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