There are many Deductors who have filed TDS Statements for different quarters but not yet downloaded TDS Certificates (Forms 16/ 16A) from TRACES  portal should download the same immediately to avoid Penal Consequences.

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 (https://www.tdscpc.gov.in) (hereinafter called 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 Issuance of TDS Certificates and Penalty for non-compliance u/s 272A: 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.

FORM NO.PERIODICITYDUE DATE
Form 16–TDS on salaryAnnualBy 31st  day of may  of the financial year immediately  following the financial year  in which the income was paid  and tax deducted
Form 16A-TDS on non salaryquarterlyWithin 15 days from the due date  for furnishing the  statement /return of tax deducted at source

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.

(Republished with amendments)

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  • manojkmodi

    You have justified reason to explain the meagre delay of one day.
    However, you may write an email to TRACES for improving the procedure and not to hold the returns for 7 days in such cases.

  • Pawan Kumar Gupta

    Is it possible for an income tax payer to download Form 16A, in case one does not get Form 16A from a deductor?
    Only due to lack of Form 16A certificate number a person like me is unable to file return early.