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    <description>ITO(TDS) postings are to be made under the Chief Commissioner or respective Commissioner with discretion to Chief Commissioners on the percentage of certificates under section 203 to be cross verified. Distinct TANs should be allotted to each branch responsible for deduction, certificate issuance and return filing, but temporary work site branches may be covered by an elected branch or head office. A unified Form No.16 has been prescribed under the newly substituted rule 31 to standardise TDS certificates.</description>
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      <description>ITO(TDS) postings are to be made under the Chief Commissioner or respective Commissioner with discretion to Chief Commissioners on the percentage of certificates under section 203 to be cross verified. Distinct TANs should be allotted to each branch responsible for deduction, certificate issuance and return filing, but temporary work site branches may be covered by an elected branch or head office. A unified Form No.16 has been prescribed under the newly substituted rule 31 to standardise TDS certificates.</description>
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