What if form 16a not issue in due date
This query is : Resolved
11 May 2013
Sir,
If we don't issued Form 16A Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A, then what happen ?
If there is any provision please provide the reference (Notice No) of the same.
How do we avoid such kind of incident if happens ?
Regards,
Tushar
If we don't issued Form 16A Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A, then what happen ?
If there is any provision please provide the reference (Notice No) of the same.
How do we avoid such kind of incident if happens ?
Regards,
Tushar
11 May 2013
Penalty can be initiated / imposed under section 272A(2)(g).
11 May 2013
Thank you sir for your prompt reply.
How do we avoid such kind of incident if happens ?
What happen if we issue Form 16A all quarter together For FY 2012-13?
Regards,
Tushar
How do we avoid such kind of incident if happens ?
What happen if we issue Form 16A all quarter together For FY 2012-13?
Regards,
Tushar
03 August 2025
Here’s a detailed answer about Form 16A non-issuance and penalties:
What if Form 16A is NOT issued within the due date?
Form 16A is the TDS certificate that deductors must issue to deductees (payees) within 15 days from the due date of filing the TDS return for each quarter (as per Rule 31A of the Income Tax Rules).
If Form 16A is not issued on time, the Income Tax Department can initiate a penalty proceeding under Section 272A(2)(g) of the Income Tax Act.
Penalty under Section 272A(2)(g):
Penalty amount: ₹10,000 for each failure.
The penalty is imposed for failure to issue TDS certificates in time.
It is a strict liability provision — meaning penalty can be imposed regardless of the intention or negligence.
Reference:
The relevant section is Section 272A(2)(g) of the Income Tax Act, 1961.
Rule 31A in the Income Tax Rules deals with the issue of TDS certificates.
For more details, you can refer to the Income Tax Department's Circulars and Notices on TDS compliance (specific notice numbers may vary; often these are detailed in departmental circulars or FAQs on the official Income Tax website).
What happens if you issue Form 16A for all quarters together (late filing)?
It is not compliant with the rules because certificates should be issued quarterly.
Issuing all certificates together delays the deductee’s ability to file their income tax returns properly.
You can still issue the certificates late but risk penalty for delay.
You should make sincere efforts to issue certificates timely to avoid penalties.
How to avoid such incidents?
Plan Ahead: Maintain a calendar for quarterly TDS return filing and Form 16A issuance deadlines.
Automate Processes: Use accounting or TDS software that triggers alerts before due dates.
Allocate Resources: Ensure responsible personnel are assigned to issue certificates promptly.
Coordinate with IT Department: If certificates are generated digitally, ensure systems are working well before deadlines.
Early Filing: Try to file TDS returns early and generate Form 16A certificates soon after filing.
Regular Follow-ups: Keep track of pending certificates and issue them well before the 15-day window.
What if Form 16A is NOT issued within the due date?
Form 16A is the TDS certificate that deductors must issue to deductees (payees) within 15 days from the due date of filing the TDS return for each quarter (as per Rule 31A of the Income Tax Rules).
If Form 16A is not issued on time, the Income Tax Department can initiate a penalty proceeding under Section 272A(2)(g) of the Income Tax Act.
Penalty under Section 272A(2)(g):
Penalty amount: ₹10,000 for each failure.
The penalty is imposed for failure to issue TDS certificates in time.
It is a strict liability provision — meaning penalty can be imposed regardless of the intention or negligence.
Reference:
The relevant section is Section 272A(2)(g) of the Income Tax Act, 1961.
Rule 31A in the Income Tax Rules deals with the issue of TDS certificates.
For more details, you can refer to the Income Tax Department's Circulars and Notices on TDS compliance (specific notice numbers may vary; often these are detailed in departmental circulars or FAQs on the official Income Tax website).
What happens if you issue Form 16A for all quarters together (late filing)?
It is not compliant with the rules because certificates should be issued quarterly.
Issuing all certificates together delays the deductee’s ability to file their income tax returns properly.
You can still issue the certificates late but risk penalty for delay.
You should make sincere efforts to issue certificates timely to avoid penalties.
How to avoid such incidents?
Plan Ahead: Maintain a calendar for quarterly TDS return filing and Form 16A issuance deadlines.
Automate Processes: Use accounting or TDS software that triggers alerts before due dates.
Allocate Resources: Ensure responsible personnel are assigned to issue certificates promptly.
Coordinate with IT Department: If certificates are generated digitally, ensure systems are working well before deadlines.
Early Filing: Try to file TDS returns early and generate Form 16A certificates soon after filing.
Regular Follow-ups: Keep track of pending certificates and issue them well before the 15-day window.
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
- Refund Annexure-B
- Liable to deduct tds and 44ADA
- Sale of Equity shares for Purchase of Residential Property
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- ECO SUPPLY REPORTIONG IN GSTR-1
- Is Interest applicable for payment made through credit ledger vide DRC03 for FY 2020-21 & 2021-22
- CCFS 2026 Schemed
- Subscription paid to foreign customer
- Two seprate Invoice needed
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
