Clarification regarding discontinuance of Form No. 16B

1. Reference is invited to Board’s Circular No. 597, dated 27-3-1991 containing detailed instructions on the use of new Form Nos. 16, 16A and 16B in lieu of the unified Form No. 16 which was in force from 1-4-1989 to 28-2-1991.

2. As stated in paragraph 2( vii) of the said Circular, the new forms are to be used by the tax-deductors for issuing any certificate for tax deducted at source after 28-2-1991. However, representations have been received by the Board from various quarters that since the new Form No. 16B was not available in adequate numbers at many places after 28-2-1991, TDS certificates issued after that date in the unified Form No. 16 may be accepted by the Income-tax Department.

3.  The matter has been considered by the Board and it has been decided that the TDS certificates issued in the unified Form No. 16 after 28-2-1991, will also be accepted by the Assessing Officers in lieu of Form No. 16B for the assessment year 1991-92. In other words, the unified Form No. 16 will also be accepted in lieu of Form No. 16B in cases where tax has been deducted at source under sections 194A, 194B, 194BB, 194C, 194E, 195 and 196A of the Income-tax Act during the financial year 1990-91.

Circular : No. 605, dated 12-6-1991.

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