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    <title>Mandatory online issuing of form 16A will force deductors to revise their TDS returns</title>
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    <description>Mandatory online issuance of Form 16A via the TIN website requires deductors to download and issue Form 16A to deductees, thereby revealing mismatches between TDS returns and issued certificates. Where PAN was initially absent, a deductee who supplies PAN may obtain an online Form 16A only after the deductor revises the TDS return to include the PAN, ensuring accurate TDS credit and addressing discrepancies between Form 26AS and Form 16A.</description>
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      <description>Mandatory online issuance of Form 16A via the TIN website requires deductors to download and issue Form 16A to deductees, thereby revealing mismatches between TDS returns and issued certificates. Where PAN was initially absent, a deductee who supplies PAN may obtain an online Form 16A only after the deductor revises the TDS return to include the PAN, ensuring accurate TDS credit and addressing discrepancies between Form 26AS and Form 16A.</description>
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