Digital signature on Form 16A
This query is : Resolved
Ramachandra sharma
(Querist)
17 March 2011
whether IT deparment permitted to sign Digital signature on Form 16A, if it is there please provide the circular number/ reference?
17 March 2011
Yes. Its permitted
First understand the purpose of a TDS or TCS certicate. It is only to give the proper credit to the assessee of the amount that has been deducted and paid on his behalf. Another important aspect to be noted is that now there is no requirement of giving the copy of the certificate. All that is needed are the payment details. Even if you have a TDS certificate but the amount of Tax has not been paid by the deductor no credit will be given to you. Digital Signature is used for the purpose of only authenticating the document. Ultimately TDS credit will be only given as per 26AS.
First understand the purpose of a TDS or TCS certicate. It is only to give the proper credit to the assessee of the amount that has been deducted and paid on his behalf. Another important aspect to be noted is that now there is no requirement of giving the copy of the certificate. All that is needed are the payment details. Even if you have a TDS certificate but the amount of Tax has not been paid by the deductor no credit will be given to you. Digital Signature is used for the purpose of only authenticating the document. Ultimately TDS credit will be only given as per 26AS.
17 March 2011
https://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=CIR&schT=&csId=f0989c2f-5e1a-4950-a55f-85cc8f37984e&crn=2/2007&yr=2007&sch=&title=Taxmann%20-%20Direct%20Tax%20Laws
See the above circular. Though it specifically mentions form 16 but digital signature on form 16A is also applicable.
See the above circular. Though it specifically mentions form 16 but digital signature on form 16A is also applicable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- GST input credit on commercial property
- Working on Gold wastage during Melting of old gold jewellery
- TDS on Dashcam rent and allied services
- Import Order Cancelled.
- GSTR-9C filing
- GST ITC as per notification 12/2023- central tax
- Urd purchase entry in tally prime
- Section 269ST applicability for capital introduced by partner to his partnership firm
- HOW TO ADJUST CREDIT NOTE AMOUNT ?
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
