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Issue of TDS Certificates for Tax Deduction at Source
The person who is required to deduct tax at source shall issue a TDS certificate to the deductee specifying the amount and rate of TDS and such other particulars as may be prescribed. The TDS certificate shall be downloaded from the website of TRACES (https://www.tdscpc.gov.in) after processing of TDS Statement.
When Form 16A shall be issued?
Where tax has been deducted under any provision, not being section 192 , section 194-IA , section 194-IB , section 194M , and section 194S , the deductor shall issue a TDS Certificate in Form 16A. The deductor shall authenticate these certificates by either using a digital signature or a manual signature.
What is the due date for the issue of the TDS certificate?
| Form No. | To be issued for tax deducted under | To be issued within |
| Form 16A | section 192 to 196D (except section 194P ) | 15 days from the due date of furnishing of the TDS Statement |
What is the penalty for the non-issuance of the certificate?
Any person who fails to issue a TDS certificate to the deductee shall be liable for payment of penalty under section 272A .