As per the records of Centralized Processing Cell (TDS), if the TDS Statements have been filed by you for different quarters. However, you have not yet downloaded TDS Certificates (Forms 16/ 16A) from the portal. Please refer to the following provisions of the Income Tax Act, 1961 which are related to download of TDS certificate in time and consequence of late download of  Certificate from the website (hereinafter called TRACES Portal).

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, CBDT Circular No. 03/2011 dated 13-5-2011 and CBDT Circular No. 01/2012 dated 9-4-2012 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 TRACES Portal.

TDS Certificates 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.

Due Date for downloading 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.

Assistance for downloading TDS Certificates from TRACES:  You can logon to ortal and refer to our e-Tutorial to download TDS Certificates. For any further assistance, you can also write to or call toll-free number 1800 103 0344.

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  • Aswini

    Sir, I am working in a dubai based company. I have a query about TDS. I have done payment of TDS for the month from November to February for Rent and Building Maintenance of thesame party. Because i paid the Rent on feb month only. Because they provide the rent for that month only from Dubai.I need clarification about is any late fee or any charges have to be paid against the TDs. Plz provide the Best solution for these.

  • Mallikarjuna Guptha

    i want form 16 forms for last 3 years 2012-13, 2013-14,2014-15, please send me any one, my pan card no. AKPPD3669K. Mail id:

    Thanks & Regards

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