Issue of TDS Certificate in Form 16A – to be generated from TIN Central System

The CBDT vide its circular No 03/2011 dtd 13.05.2011 had stipulated that Form 16A in respect of tax deducted at source on or after 01/04/2011 shall be mandatorily downloaded from TIN website (with unique TDS Certificate Number) in case of company including banking company ,banking institution,co operative society engaged in banking business. For other deductors , this method was optional.

The CBDT vide its Circular No 01/2012 dtd 9th April 2012, has made the issue of TDS Certificate in Form 16A mandatorily by downloading the same from TIN Website in respect of ALL DEDUCTORS (including government deductors deducting and depositing TDS through book entry). This is applicable for Tax deducted at source from 01/04/2012 onwards. Henceforth, irrespective of the status of the assessee, Form 16A with unique certificate Number shall be downloaded from the TIN Website and shall be authenticated either by way of manual signature or digital signature.

The relevant circular is reproduced below.

[gview file=””]