https://www.taxtmi.com/circulars?id=5080 Form 16B is discontinued and replaced by Form 16A for issuance of certificates for tax deducted at source under the listed provisions of the Income-tax Act. Form 16 continues for salary deductions under section 192. Tax deductors must issue certificates on their stationery in prescribed pro forma without serial numbers, may convert existing Form 16B stocks into Form 16A, and must furnish certificates and annual returns within timelines under rule 31 and rule 37; failure attracts penalty under section 272A. en-us Wed, 29 Sep 1993 00:00:00 +0530 Sat, 09 Aug 2008 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5080 Form 16B is discontinued and replaced by Form 16A for issuance of certificates for tax deducted at source under the listed provisions of the Income-tax Act. Form 16 continues for salary deductions under section 192. Tax deductors must issue certificates on their stationery in prescribed pro forma without serial numbers, may convert existing Form 16B stocks into Form 16A, and must furnish certificates and annual returns within timelines under rule 31 and rule 37; failure attracts penalty under section 272A. Circulars Income Tax Wed, 29 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5080