Tds certificate

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How to issue TDS Certificate i.e. Form 16A to client what is the procedure for it And Who is authorized to issue Certificate ? Is there any time limit to issue Certificate(Form 16A) ?
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Deductor has 2 issued d certificate to deductee. Certificate can be dowloaded from TRACES site( if not registered get registered)
Normally 16A is to be issued to deductee whithin 1 month of d said quarter (e.g Q1 - 30th July )
& penalty 4 not issuing d certificate is given below , but yet i had not gone through dis case in my articleship. ( i had dwnloaded 16A for FY 13-14 in last week )
Failure to issue TDS certificate within the time allowed, attracts penalty of Rs. 100/- per day of default (Sec 272A(2)(g)). However, penalty will not exceed the amount of tax deductible or collectible, as the case may be.


 

Thanks Sarvesh It is very useful info. Specially the Practical Experience :)

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