Issue and Authentication of TDS Certificates - CBDT Clarifies
ISSUE OF TDS CERTIFICATE IN FORM NO. 16A:
ALL deductors (including government deductors who deposit TDS in the Central Government Account through book entry) shall issue TDS certificate in Form No. 16A generated through TIN Central System and which is downloaded from the TIN website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2012 under any of the provisions of Chapter-XVII-B other than section 192.
CBDT explains that the issuance of duly verified TDS certificate in Form No. 16A, by the deductor of any category shall henceforth be only through TIN Central System. The deductor shall therefore, download such certificate from the TIN Central System, verify the correctness of the contents mentioned therein and authenticate the correctness of the contents before issue of the said certificate.
AUTHENTICATION OF TDS CERTIFICATE IN FORM No. 16A
1. The deductor, issuing the TDS certificate in Form No. 16A by downloading from the TIN website shall authenticate such TDS certificate by either using digital signature or manual signature.
2. Where the deduction has been done between 1st April, 2011 and 31st March, 2012 and the deductor being other than a company/ bank or banking institution/ a cooperative society engaged in carrying the business of banking and who do not issue the TDS Certificate in Form No. 16A by downloading from the TIN website shall authenticate such TDS certificate in Form No. 16A by manual signature only.
Board further clarifies that TDS certificate issued in Form No. 16A by the deductors, as above shall only be treated as a valid TDS certificate.
CBDT Circular No. 01/2012, Dated: April 9, 2012