Circular No. 607-Income tax Reference is invited to Board’s Circular No. 605, dated 12-6-1991, conveying the Board’s decision that in view of the shortage of the new Form No. 16B, the Assessing Officers may accept the TDS certificates in the old Form No. 16 also in respect of deductions of tax at source under sections 194A, 194B, 194BB, 194C, 194E, 195 and 196A of the Income-tax Act, 1961, for the assessment year 1991-92.
