Administration of TDS. - Income Tax - 1797/CBDT

INSTRUCTION NO. 1797/CBDT Dated: September 19, 1988 On consideration of the report of DOMS "on administration of TDS" and the comments of FICCI, ASSOCHAM etc. thereon, it has been decided by the Board as under:- a. ITOs (TDS) will be posted either under the Chief Commissioner or the respective Commissioner depending upon the number of ITOs (TDS) required and available. The percentage of certificates u/s 203 to be subjected to cross verification/investigation must be left to the discretion of the respective Chief Commissioners. Different TAN should be allotted to each branch of the assessee responsible for deduction of tax at source. TAN may not be allotted to a temporary branch located at work site. In such cases, an option may be given to the assessee that any of its branch or H.O. may be responsible for deducting tax at source, issuing certificates of TDS and furnishing of returns in respect of such temporary branch. 2. It is brought to your notice that the Board by Notification No.S.O.585(E) dated 14.6.88 has prescribed a unified form of the certificates in Form No.16 in terms of the newly substituted rule 31 of the Income-tax Rules, 1962. 3. These instructions may please be brought to the notice of all officers working under your charge.