Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments

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..... rovisions of section 203, the Drawing and Disbursing Officers (DDOs) of various Central Government Departments are deducting tax from payments made to its employees, contractors, etc. The taxes so deducted are being paid into Government account by book adjustment. Consequently, the TDS certificates issued by such DDOs do not carry details like challan numbers, dates of payments into Government acc .....

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..... such DDOs issuing certificates where credit is shown by book adjustment, must obtain a TAN (Tax Account Number) from the jurisdictional I.T. authority/Officer in-charge of TDS matters; and must also file their Annual Return of TDS to the jurisdictional officer in charge of TDS. The TAN must be quoted on the TDS certificates issued, showing payment by book adjustment. Circular: No. 749, dated .....

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