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.

Also Read: TDS – Rate Chart, Provisions, Penalty, Return Due Date

(Republished With Amendments)

More Under Income Tax


  1. kusam says:


    Its very good information. please provide me more information regarding TDS. I want take a action against bank . I will highly thankful to you. i want to all information in my mail ID.

  2. Manoj Kumar says:

    I have a bank employ we have pay security guard payment and deducted tds and deposit also but not fillup quarterly 16a from payment July 2017 to March 2018 now want to fillup want will be penalty amt 180 rs per month tds
    Please reply I am filling tension, du to demand tds certificate from agency

    Thanking you

  3. venkat says:

    This is not being followed by deductors in spite of all the threats. Banks do not send 16/16A sufficiently in time for submission of IT returns. many submit only after the end of the year no three monthly returns. It would be ok if the deductors submit TDS certificates to department in time so that 26AS is in time and up to date and income tax payers may depend upon only on 26AS

  4. Anurag Vashishth says:

    Hi I had deposited TDS Return on time and issued Form 16A on time. Later I found I had a challan which was not included in TDS return and it is for a Party which was issued Form 16A(Two Challans for same party in same quater and for same section). Can I file Revised Return and issue a Form 16A to that party for both the amounts. Will there be penalty

  5. Aswini says:

    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.

  6. brahmdeo says:

    i have a private ltd. company ,i have no downloade tds certificate on time ,so it attracts penalty,i want to know penalty 100 rupees per day for a deductor only or for all the deductee rs.100 per day.
    pls. suggest

  7. PRADEEP,M says:

    The Finance/IT department always looking for levying penalty on the assessees. There is nobody to raise voice against this unlawful acts. At least CA Institute of such Institutions have to take some steps against this. How can they compel the assessee to download TDS certificates. Some Legal practitioners has to take this matter to the Honbl’e Courts in India and put a fullstop for this arrogant ideas.

  8. amit says:

    What is the charge to re-download the form 16A from traces. I have downloaded earlier but have deleted from system hence need to download again. what will be the fine for it?

  9. maru says:

    i think it is very big penlty of 100 rupees per day………its really very crazy……i wanted to download form 16a after f.y 2013-14 complete but now just came to know about penlty……is there any solution for mistake done due to was not aware about it

  10. Kumar says:

    The department people are loosing their minds. Meaningless laws penalty of Rs 100 per day nowhere in the world such laws would prevail, but as long as these mindless department prevail such laws prevail in India.

  11. Suman says:

    I have now downloaded the Form 16A for Q1, Q2 and Q3 of Fin year 2013-14 and have realized that this should have been done within 15 days from filling of return and could attract penalty of Rs. 100 per day. Has any one got any notice for late issuance of Form 16A. I am a small businessman. How can Government levy such irrational penalties. They should have automated these tax credits instead they levy penalties. Deductee would take credit of TDS only after June then why do we have to issue them so early when there are so many other things to do to operate a business.

  12. Sahil Khurana says:

    sir please tell me that…how we got to know that penalty is imposed on us or not…..i have issue sum form 16A to the parties…!!!

  13. amit says:

    The tds certificate file should be sent automatically by TRACES after the etds return is filed, why should the user be asked to generate it and asked to pay penalty for it?

  14. Manish Agarwal says:

    i want to know service tax laibility on canteen contract. their we are cooking food.all raw material,fuel, manpower & other things is our. company will provide permesis & kitchen equipment. the canteen is fully air condition including kitchen.

    please let me know service tax laibility

  15. Deeapk says:

    Dear Sir,

    I want relief in the new rule because this minimum time for release file After filing returns you are giving 15 days time to download form 16A/16 .


    After filing returns you are giving 15 days time to download form 16A/16 tell me can we issue form 16 to the deductees in the middle of the F.Y. without furnishing the deductions and full salary details which are applicable under various sec. when details of tax deducted is available in 26AS i think it is waste of time to engage by downloading Forms every quarter. Now a days we are finding lot of delay to generate corrected certificates for this whom you are going to penalise.

  17. Mohiddin says:

    Dear Sir,

    It is really up set to see the New I T Rule ” Downloading TDs certificate from Traces Mandatory. People like in India, it is difficult to implement the rules from time to time changing especially TDs Job works. Please give some relief, while doing job. As you already aware that,the finance matters/ I R related matters is difficult to understand the language for common educated person unless give some guidance by Auditors or I T Professionals. Please give some relief for ordinary man to live in comfortable for a small life on this earth.

  18. Akshay R Jain says:

    I could not find this 15 days time limit of downloading Form 16/Form 16A from the due date nor in the rule 31A nor in Section 203.Please tell the section or rule or circular which tells about the 15days

  19. Pradeep says:

    This is totally not fair that delay in downloading Form 16 attracts penalty. When Form 16 can be issued at the year end when it is required by the person for filing return and 26as shows everything…then y penalty….
    loot lo aam aadmi ko….penalties and penalties…….

  20. Chhavi says:

    Traces itself is not accessible and what if purpose of giving form 16 is solved assessee had claimed return on that behalf thru form 16 generated via siftware

  21. CA mehul mittal says:


    Please use compuTds software, only a single mouse click can download all form 16, 16a in seconds.

    Form 16, 16a is not a waste of time, it is just gor cross verification.

    Hi,Ca Hitesh, some assesse are not able to operate computer due to lac of knowledge while some are literate but not able to view 26as because we c.a dont provide them their password of

  22. S JEGADEESAN says:

    Traces is useless system.No one reply to the query raised. Totally Waste.IT asks some irrelevent information while downloading.It will waste the professional time.If any one have leisure time then handle anything with Traces.

  23. CA CHANDRAKANT says:

    if we ask to CPC TDS they reply ask to NSDL Mumbai, and when we ask to NSDL mumbai they reply Ask cpc tds gagaibad, peoples are in dailema and
    fulish thinks going on in the country.
    we feel hitler rule again repeat in the counrty.
    there is no internet facilities, tin fc in rural area in very short period i.e 15 days how it is possible
    IT dept and FM have not happy with promptly tax payers unnecessary harashing the innocent people.

  24. CA CHANDRAKANT says:

    if we ask to CPC TDS they reply ask to NSDL Mumbai, and when we ask to NSDL mumbai they reply Ask cpc tds gagaibad, peoples are in dailema and
    fulish thinks going on in the country.
    we feel hitler rule again repeat in the counrty.

  25. CA Geetha H N says:

    These penalties for non filing and non downloading of TDS certificates attracts penalties as per Income tax Act.

    But delay in completing the work by dept by more than half year and not giving response should also comes to the net of penalty.
    These penalties are one sided applicable only to assessee not dept persons

  26. ram babu B.Com says:

    O.K. You have not told in how many days 16A will be available from the date of filing the quarterly return and / or from the due date of filing the quarterly return. Secondly, in how many days f 16A will be available for a correction return filed. CAN YOU ASK TRACES AND CONFIRM.

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January 2021