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Issue of tds certificates

TDS 1028 views 1 replies

This is with reference to issue of TDS certificate for the FY 2012-13.

As per my knowledge, these certificates can be issued on own stationery/paper by deductor after filing Q-4 TDS Return when deductor is other than Company Assessee or Bank.

When deductor is Bank or Company  Assessee, they have to issue the certificate by downloading the certificates from NSDL site.

Correct if guidelines/rules are otherwise.

T & R

KP

Replies (1)
Originally posted by : K P BHANUSHALI
This is with reference to issue of TDS certificate for the FY 2012-13.
As per my knowledge, these certificates can be issued on own stationery/paper by deductor after filing Q-4 TDS Return when deductor is other than Company Assessee or Bank.
When deductor is Bank or Company  Assessee, they have to issue the certificate by downloading the certificates from NSDL site.
Correct if guidelines/rules are otherwise.
T & R
KP

For deduction of TDS on or after 01.04.2012

All deductors (incl. Govt.) shall issue TDS certificate in Form 16A (other than salary u/s 192) downloaded from the TIN website (now TRACES Portal)

- Circular No. 01/2012, dated 09-04-2012
.
All deductors (incl. Govt.) shall issue Part-A of Form 16 downloaded from the TRACES Portal

- Circular No. 04/2013, dated 17-04-2013


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