TaxTMI 
TaxTMI 
Section 203 - Certificate for tax deducted
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....ecifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed. * Every person, being an employer, referred to in section 192(1A) shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed. Certificate of tax deducted at source to be furnished under section 203 * The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer ....
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....person responsible for deduction of tax under the following section shall furnish the certificate of deduction of tax at source in specified Form to the payee within 15 days from the due date for furnishing the challan-cum-statement in specified Forms under rule 31A after generating and downloading the same from the web portal specified by the Director General of Income-tax (System) or the person authorised by him. Rule TDS under section Certificate From Challan-cum-statement Rule 31(3A) section 194-IA Form 16B From no. 26QB Rule 31(3B) Section 194-IB Form 16C From no. 26QC Rule 31(3C) Section 194M Form 16D From no. 26QD Rule 31(3D) Section 194S Form 16E Form no. 26QE * In case of More than one ....
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....wnload of certificates from the web portal specified by him or the person authorised by him. [ Rule 31(6A) ] * Where a certificate is to be furnished for tax deducted before the 1st day of April, 2010, it shall be furnished in the Form in accordance with the provisions of the rules as they stood immediately before their substitution by the Income-tax (6th Amendment) Rules, 2010. [ Rule 31(7) ] * For the purpose of this rule and rule 37D, challan identification number means the number comprising the Basic Statistical Returns (BSR)Code of the Bank branch where the tax has been deposited, the date on which the tax has been deposited and challan serial number given by the bank. Important Notification & Circulars * This circular stipulate....