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TMI BlogInstructions on Issuance of TDS certificates in form no. 16A and option to authenticate same by way of Digital SignatureX X X X Extracts X X X X X X X X Extracts X X X X ..... account number (TAN), etc. The relevant form for such TDS certificate is Form No.16 in case of deduction under section 192 and Form No.16A for deduction under any other provisions of Chapter XVII-B of the Act. TDS certificate in Form No.16 is to be issued annually whereas TDS certificate in Form No.16A is to be issued quarterly. 2. Currently, a deductor has an option to authenticate TDS certificate in Form No.16 by using a digital signature. However, no such option of using a digital signature is available to a deductor for issuing TDS certificate in Form No.16A and it, therefore, needs to be authenticated by a manual signature. The Central Board of Direct Taxes (the Board) has received representations to allow the option of using dig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate in Form No.16A from the TIN Website based on the figures reported in e-TDS statement filed by him. As both Form No.16A and Form No.26AS will be generated on the basis of figures reported by the deductor in the e-TDS statement filed, the likelihood of mismatch between Form No.16A and Form No.26AS will be completely eliminated. 4. In view of the above, for proper administration of the Act, the Board have, in exercise of powers under section 119 of the Act, decided the following: 4.1 Issue of TDS Certificate in Form No. 16A ( i ) For deduction of tax at source made on or after 1-4-2011: ( a ) The deductor, being a company including a banking company to which the Banking Regulation Act, 1949 applies and any bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l signature. ( ii ) The deductor being a person other than a person referred to in item 4.1( i )( a ) above and who do not issue the TDS Certificate in Form No.16A by downloading from the TIN Website shall continue to authenticate TDS certificate in Form No.16A by manual signature only. 5. The Director General of Income-tax (Systems) shall specify the procedure, formats and standards for the purpose of issuance of TDS certificate in Form No.16A which is downloaded from the TIN Website and shall be responsible for the day-to-day administration in relation to the procedure, formats and standards for issuance of TDS certificate in Form No.16A in electronic form. 6. It is further clarified that TDS certificate issued in Form No. 16A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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