Tds certificate 16a

This query is : Resolved

shamkant (Querist)
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20 July 2015 If we will send the TDS certificate to our vendors by email is this a valid . pls guide. is there any circular on this to issue TDS certificate by emial or hard copy.

Ankur Garg

Ankur Garg (Expert)
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20 July 2015 As per my knowledge sending TDS certificate to Vendor through email is perfectly fine.

The taxpayer can check the details of Tax deducted by the deductors on their
behalf from form 26AS as The Income Tax Department allows PAN holders to view their Tax Credit Statement (Form 26AS) online.

Thanks

shamkant

shamkant (Querist)
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21 July 2015 Is there any circular on this if yes pls give reference.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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27 July 2025 Yes, sending TDS certificates (Form 16/16A) to vendors via **email is valid and accepted**, especially if the certificates are **digitally signed** by the deductor.

### Key points:

* The Income Tax Department allows TDS certificates to be issued electronically.
* If digitally signed, the TDS certificate sent by email is considered as valid as a physical copy.
* Vendors can also verify TDS credits from their **Form 26AS** on the TRACES or Income Tax e-filing portal.

### Circular/Guidelines:

* The CBDT has issued circulars and notifications supporting electronic issuance of TDS certificates.
* One relevant circular is **CBDT Circular No. 03/2013 dated 17-01-2013** which allows electronic issuance of TDS certificates with digital signatures.
* Also, TRACES portal provides functionality for deductors to download and send TDS certificates electronically.

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**In short:**
If the certificate is digitally signed, sending via email is valid and there is no mandatory requirement to issue hard copies. However, it is good practice to get an acknowledgement from the vendor for the email receipt.

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