Tds certificate form 16a
This query is : Resolved
26 March 2013
Dear Sirs,
I have a query regarding Filling form 16A. We have deducted TDS of one of our advocate against Professional Fees on 20/07/2012 & deposited the same on 28/01/13 with interest. My question is while filling the form 16A I should mention the quarter as Second Quarter (Date of Ded.) OR Fourth Quarter (Date of Depo.). We have also dedcuted TDS on 31/01/13 & deposited on 23/03/2013 for the same deductee in the fourth quarter. Pls advice if we can issue one single form 16A for both the deductions. And also let me know following.
1. Wht period to be mentioned
2. Wht Date of Payment/Credit to mention
I have a query regarding Filling form 16A. We have deducted TDS of one of our advocate against Professional Fees on 20/07/2012 & deposited the same on 28/01/13 with interest. My question is while filling the form 16A I should mention the quarter as Second Quarter (Date of Ded.) OR Fourth Quarter (Date of Depo.). We have also dedcuted TDS on 31/01/13 & deposited on 23/03/2013 for the same deductee in the fourth quarter. Pls advice if we can issue one single form 16A for both the deductions. And also let me know following.
1. Wht period to be mentioned
2. Wht Date of Payment/Credit to mention
26 March 2013
Have you filed quarterly TDS return? If yes you, you can issue form 16A by logging into your TAN account. Issuing Form 16A offline is abolished. You need to issue form 16a on quarterly basis.
28 March 2013
Thank You Sir... Sir can you pls tell me how can I register my TAN Account. We are yet to file the TDS return. As we have deposited the TDS on 28/01/2013 which was deducted on 20/7/2012. In this case it comes under Fourth Quarter... Right???
27 July 2025
Here's a clear explanation about your TDS and Form 16A queries:
---
### 1. **Quarter to Mention in Form 16A**
The TDS return and Form 16A are filed and issued **quarterly**. The quarter is based on the **date of deduction of tax**, not the date of deposit.
* **In your case:**
* TDS deducted on **20/07/2012** → belongs to **Second Quarter** (July–Sept)
* TDS deducted on **31/01/2013** → belongs to **Fourth Quarter** (Jan–Mar)
Even if you deposited the July deduction late (on 28/01/2013), it should still be reported in the **Second Quarter** return because the date of deduction is the deciding factor.
---
### 2. **Can you issue a single Form 16A for both deductions?**
No. You **cannot combine deductions from two different quarters** into a single Form 16A. Form 16A must be issued separately for each quarter's TDS return.
---
### 3. **Period and Date of Payment/Credit to Mention in Form 16A**
* **Period:** Should be the relevant quarter for which TDS was deducted, e.g., Second Quarter for TDS deducted on 20/07/2012.
* **Date of Payment/Credit:** Should be the actual **date when the payment or credit to the deductee was made**, i.e., the date on which fees were paid or credited to the advocate, not the date of TDS deposit.
---
### 4. **TAN Registration and Filing**
* You **must register your TAN with the Income Tax Department** to file TDS returns online and generate Form 16A.
* Once registered, you can file quarterly TDS returns online, after which Form 16A can be generated and downloaded for each quarter.
* Filing TDS returns and issuing Form 16A offline is no longer allowed.
---
### Summary Table
| Query | Answer |
| -------------------------------------- | ----------------------------------------------------------------- |
| Quarter to report | Based on Date of Deduction (Second Quarter for 20/07/12) |
| Single Form 16A for multiple quarters? | No, separate Form 16A per quarter |
| Date to mention (Payment/Credit) | Actual date of payment or credit to deductee |
| TAN Registration required? | Yes, mandatory for filing TDS returns and issuing Form 16A online |
---
---
### 1. **Quarter to Mention in Form 16A**
The TDS return and Form 16A are filed and issued **quarterly**. The quarter is based on the **date of deduction of tax**, not the date of deposit.
* **In your case:**
* TDS deducted on **20/07/2012** → belongs to **Second Quarter** (July–Sept)
* TDS deducted on **31/01/2013** → belongs to **Fourth Quarter** (Jan–Mar)
Even if you deposited the July deduction late (on 28/01/2013), it should still be reported in the **Second Quarter** return because the date of deduction is the deciding factor.
---
### 2. **Can you issue a single Form 16A for both deductions?**
No. You **cannot combine deductions from two different quarters** into a single Form 16A. Form 16A must be issued separately for each quarter's TDS return.
---
### 3. **Period and Date of Payment/Credit to Mention in Form 16A**
* **Period:** Should be the relevant quarter for which TDS was deducted, e.g., Second Quarter for TDS deducted on 20/07/2012.
* **Date of Payment/Credit:** Should be the actual **date when the payment or credit to the deductee was made**, i.e., the date on which fees were paid or credited to the advocate, not the date of TDS deposit.
---
### 4. **TAN Registration and Filing**
* You **must register your TAN with the Income Tax Department** to file TDS returns online and generate Form 16A.
* Once registered, you can file quarterly TDS returns online, after which Form 16A can be generated and downloaded for each quarter.
* Filing TDS returns and issuing Form 16A offline is no longer allowed.
---
### Summary Table
| Query | Answer |
| -------------------------------------- | ----------------------------------------------------------------- |
| Quarter to report | Based on Date of Deduction (Second Quarter for 20/07/12) |
| Single Form 16A for multiple quarters? | No, separate Form 16A per quarter |
| Date to mention (Payment/Credit) | Actual date of payment or credit to deductee |
| TAN Registration required? | Yes, mandatory for filing TDS returns and issuing Form 16A online |
---
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