Separate form 16 or single???

Ritesh Jain (CA, CS in Job) (675 Points)

02 August 2010  

Dear member,

 

If a company X has 4 branch in different states of India as A,B,C and D and all four having different TAN no.s. .  An employee has worked in all the four branches during a financial year by getting transferred and the TDS from his salary was deducted by every branch according to his posting and was duly deposited by branches to govt exchequer against thei TAN no.

 

Now question is:

1) How many form 16 should be issued to him????---------As per my view seperate by all branches/or an annexure by all in single form 16.

2) How is TDS amount to be shown in form 16, seperate for amount against seperate tan no.?

3) what if only single form 16 is issued by the last serving branch showing total TDS under his TAN no.????

Kindly give back up of circular or case law etc, if any..