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Is form 16aa is valid ???

CA Vanamala Phani Kumar (Proprietor of M/s Vanamala and Co) (972 Points)

06 January 2016

Is Form 16AA is valid ??? I heard that it was abolished long back ago. One of my client gave to me that form as Salary statement for Tax Calc.

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Mayur Kashinpure (Student) (341 Points)
Replied 06 January 2016

Originally posted by : Phani Kumar Vanamala
	Is Form 16AA is valid ??? I heard that it was abolished long back ago. One of my client gave to me that form as Salary statement for Tax Calc.

Issue of TDS certificates is governed by Section 203 read with Rule 31.
Rule 31 provides that 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 on behalf of the employee under sub-section (1A) of section 192 shall be either in Form 16 if TDS is deducted under Section 192; or Form 16A when TDS is deducted under any other provision.
Further, Form 16AA has been abolished (Notification No. 31/2009 dt. 25/03/2009 with effect from 1st April 2009.)
Form 16AA is therefore invalid in your case.