Every person who deducts TDS shall furnish to the payee a certificate of tax deducted at source to enable the payee to claim credit of the amount of TDS. For that should know TDS Certificate Download Due Dates.
TDS Certificate download due date or the time limit prescribed for issuing certificate is as follows:
|FORM NO.||PERIODICITY||DUE DATE|
|16 – TDS on salary||Annual||By 15th June of the financial year immediately following the financial year in which the income was paid and tax deducted|
|16 A-TDS for non salary||quarterly||Within 15 days from the due date for furnishing the statement /return of tax deducted at source|
The date of download the certificates has been extended for the financial year 2019-20 due to Covid- 19. As per Notification No. 35/2020/F.No.370142/23/2020-TPL, the extended date are as follows-
|FORM NO||Periodicity||Due Date|
|16 – TDS on salary||Annual||15-August-2020|
|16 A-TDS for non salary||quarterly||15-August-2020|
All the deductor shall issue form 16 A generated or downloaded from TIN central system and authenticate the same either by using digital or manual signature. (Circular no 01/2012 dated 09.04.2012).
Accordingly, the procedure off manual issue of TDS certificate is made redundant.
For e-tutorial / help on Download form 16 ( Salary ) please click here
For e-tutoiral / help on Download form 16 A ( Non Salary ) please click here
Downloading of TDS Certificates from TRACES made mandatory:
In this regard, your attention is invited to the CBDT circulars 04/2013 dated 17.04.2013, No. 03/2011 dated 13.05.2011 and No. 01/2012 dated 09.04.2012 on the Issuance of certificate for Tax Deducted at Source in Form 16/16A as per IT Rules 1962.
It is now mandatory for all deductors to issue TDS certificates after generating and downloading the same from “TDS Reconciliation Analysis and Correction Enabling System” or http://www.tdscpc.gov.in (hereinafter called TRACES Portal).
TDS Certificate downloaded only from TRACES hold valid:
In view of above circulars, it may kindly be noted that the TDS Certificates downloaded only from TRACES Portal will be valid.
Certificates issued in any other form or manner will not comply to the requirements referred in the Income-tax Act 1961 read with relevant Rules and Circulars issued in this behalf from time to time.
TDS certificate download Due Date and Penalty for non-compliance:
Please be advised that under the provisions of section 203 of the Income Tax Act, 1961 read with rule 31A, Certificate of tax deducted at source is to be furnished within fifteen (15) days from the due date for furnishing the statement of tax deducted at source.
Failure to comply with the provisions of the Act will attract penalty under the provisions of section 272A of the Act, a sum of one hundred rupees for every day during which the failure continues.
- If you have more then one employer, than you will have more than one form 16.
- If from 16 is lost than a duplicate form 16 can be requested from the employer. such duplicate certificate is certified as duplicate by the deductor.
- If a person changes his employment during a financial year than a separate from 16 is provided by each employer pertaining to the period of employment.
- The certificate must be signed by the deductor.
- The deductor may use digital signature to sign the certificate.
- Certificates once digitally signed by the deductor are not amenable to change.
From where can I get From 16 ?
Form 16 is available only from the employer, employee cannot download from 16 from any other source.
When employer not issue form 16?
If there is no TDS deducted than the employer may not provide form 16, also employee can file returns without Form 16 [ Also it is a good habit to always keep your pay slip, as it shows all your salary and TDS details]
What is the Components of form 16?
Form 16 is composed of Part A and Part B
Part A- Provides the details of the TDS deducted by the employer [Name, address, TAN, PAN of the employer, PAN details of the employee and tax deducted quarterly for the FY]
Part B- Its a Declaration provided by the employee i.e Salary & Investment details
Part B provides a detailed breakup of salary, exemptions allowed under section 10 and chapter VI A deductions and relief under section 89
Assistance for downloading TDS Certificates from TRACES:
You can logon to our portal http://www.tdscpc.gov.in and refer to our e-Tutorial https://www.tdscpc.gov.in/en/download-form16a-etutorial.html to download TDS Certificates.
For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.