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Issuance of certificate for tax deducted at source in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962 -- regarding
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....artment of Revenue Central Board of Direct Taxes New Delhi, the 17^th April, 2013 Sub: Issuance of certificate for tax deducted at source in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962 -- regarding 1. Section 203 of the Income-tax Act 1961 ("the Act") read with the Ru....
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....; certificate in Form No. 16A is to be issued quarterly. TDS Certificate in Form No 16 as notified vide Notification No. 11/2013 dated 19.02.2013 has two parts viz Part A and Part B (Annexure). Part A contains details of tax deduction and deposit and Part B (Annexure) contains details of income. 2. With a view to streamline the TDS procedures, including proper administra....
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....equently downloading through TRACES Portal, in respect of all sums deducted on or after the 1st day of April, 2012 under the provisions of section 192 of Chapter XVII-B. Part A of Form No 16 shall have a unique TDS certificate number. 2.2 AUTHENTICATION OF TDS CERTIFICATE IN FORM NO. 16: The deductor, issuing the Part A of Form No. ....
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....e issued by 31st May of the financial Year immediately following the financial year in which income was paid and tax deducted. 3.1 The Director General of Income-tax (Systems) shall specify the procedure, formats and standards for the purpose of download of Part A of Form No. 16 from the TRACES Portal and shall be responsible for the day-to-day administration....