As per the records of Centralized Processing Cell (TDS),  there are many deductors who have filed TDS return for different quarters, but not not yet registered on the web portal TRACES

Such Un-registered Deductor will not be able to download TDS Certificates (Form 16/ 16A) and avail several other facilities offered by TRACES unless they register.

Please refer to the following provisions of the Income Tax Act, 1961 which may attract due to non-registration   :

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, No. 03/2011 dated 13.05.2011 and No. 01/2012 dated 09.04.2012 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 (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 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.

You can access web portal TRACES  on following link – 

e-Tutorial on Registration on Traces can be accessed at the following link -  for assistance on Registration and Login

For any further assistance, you can also write to [email protected] or call toll-free number of Traces 1800 103 0344.

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March 2021