Manish Kumar Agarwal, FCA

As you are aware that earlier, the activity of issuance of Form No. 16A was distinct and independent of filing of e- TDS statement on quarterly basis and therefore the chances of mismatch, in certain cases, between TDS Certificate in Form No.16A and Form No, 26AS were not possible to rule out completely. To overcome the challenge of mismatch, the CBDT  issued Circular No.3 dated May 13th 2011 , CBDT CIRCULAR NO-01/2012 dated 9th April, 2012 and  laying down therein that a common link has now been created between the TDS certificate in Form No.16A and Form No. 26AS through a facility in the Tax Information Network website (TIN Website) which will enable a deductor to download TDS Certificate in Form No. 16A from the TIN Website based on the figures reported in e-TDS statement filed by him/them. As both Form No.16A and Form No.26AS will be generated on the basis of figures reported by the deductor in the e-TDS statement filed, the likelihood of mismatch between Form No. 16A and Form No.26AS will be completely eliminated.

How to download online TDS Certificates

The CBDT has further clarified the following in the said Circular:

1. On or after April 1st 2011 the deductor being a Company including a banking company to which the Banking Regulation Act, 1949 applies and any bank or banking institution, referred to in section 51 of the Act or a cooperative society engagedin carrying the business of banking should issue TDS Certificate in Form No. 16A generated through TIN Central system and which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2011 under any of the provisions of Chapter-XVII-B other than section 192.

2. However, the deductor, being a person other than a Company including a banking company to which the Banking Regulation Act, 1949 applies and any bank or banking institution, referred to in section 51 of the Act or a cooperative society engaged in carrying the business of banking ,at his option, issue TDS Certificate in Form No.16A generated through TIN central system and which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2011 under any provisions of Chapter-XVII-B other than section 192.

3. For deduction of tax at source made during FY 2010-11, the deductor, may at his option, issue the TDS certificate in Form No.16A generated through TIN central system which is downloaded from the TIN Website with a unique TDS certificate number in respect of all sums deducted during the FY 2010-11 under any of the provisions of Chapter- XVII-B other than section 192.

4. The deductor, issuing the TDS certificate in Form No.16A by downloading from the TIN Website shall authenticate such TDS certificate by either using digital signatureor manual

5. The deductor being a person other than a Company including a Banking Company who do not issue the TDS Certificate in Form No.16A by downloading from the TIN Website shall continue to authenticate TDS certificate in Form No.16A by manual signature only.

However,with a view to further strengthen the administration of the issue of TDS for proper administration of the Act the Board have, in exercise of powers under section 119 of the Act, decided the following:

(A) FOR DEDUCTION OF TAX AT SOURCE MADE ON OR AFTER 01.04.2012: All  deductors (including government deductors who deposit TDS in the Central Government Account through book entry) shall issue TDS certificate in Form No. 16A generated through TIN central system and which is downloaded from the TIN website with a unique TDS certificate number in respect of all sums deducted on or after the 1st day of April, 2012 under any of the provisions of Chapter-XVII-B other than section 192. In other words, the issuance of duty verified TDS certificate in Form No. 16A, by the deductor of any category shall henceforth by only through TIN Central System. The deductor shall therefore, download such certificate from the TIN Central System, verify the correctness of the contents mentioned therein and authenticate the correctness of the contents before issue of the said certificate.

(B) For deduction of tax at source made between 01.04.2011 to 31.03.2012 The stipulation prescribed in para 4.1 of the Circular NO. 3/2011 dated 13.05.2011 shall continue to apply.

(C) The deductor, issuing the TDS certificate in From No. 16A by downloading from the TIN website shall authenticate such TDS certificate by either using digital signature or manual signature.

However Where the deduction has been done between 1st April, 2011 and 31st March, 2012 and the deductor being other than a company/ bank or  banking Institution/ a cooperative society engaged in carrying the business of banking and who do not issue the TDS Certificate in Form No. 16A by downloading from the TIN webstie shall authenticate such TDS certificate in Form No. 16A by manual signature only.

(D) The Director General of Income-tax (Systems) shall specify the procedure, formulas and standards for the purpose of issuance of TDS certificate in Form No. 16A which is downloaded from the TIN website and shall be responsible for the day-to-day administration. In relation to the procedure, formats and standards for issuance of TDS certificate in Form No. 16A in electronic form.

(E)  It is further clarified that TDS certificate issued in From No. 16A by the deductors as mentioned above and in accordance with this circular alongwith procedure, format and standards specified by the Director General of Income-tax (Systems) shall only be treated as a valid TDS certificate in From No. 16A for the purpose of section 203 of the Act read with Rule 31 of the Rules.

In order to enable you to generate the TDS Certificates through TIN Website, you will be required to follow the following steps:

1. The deductor has to register their TAN with NSDL website. Click on the “Online TAN Registration” available in the home page of www.tin-nsdl.com and follow the due procedures mentioned therein.

2. Upon registration the deductor would be allotted a Reference Number. Note down this number.

3.The deductor will also receive an email from NSDL informing the Reference Number, User Name, Password…etc

4.After confirmation of registration formalities, again visit the website www.tin-nsdl.com and Login to TAN Account

5. Provide the User Name, Password and TAN Number

6. Provide the details as asked for by the website for every quarter. You will receive by email a text file from NSDL.

7. Now the said text file needs to be converted into a PDF file / TDS certificate (Form 16A). Requisite conversion software provided in the website itself.

8. Once converted, the TDS certificates will be saved in the computer automatically at the defined path.

9. Take print out of the certificates and check the same for 100% accuracy

10. If found in order, affix seal and signature and issue the certificate to the deductees by either using digital signature or manual signature.

Author Email-   mr_manish_ca@yahoo.com

Also Read:

 View Tax Credit Form 26AS from net banking a/c

Tedious (TDS) Deduction Scheme- Practical Issues

TDS – Payment Due Date & Mode

3 Ways to View Tax Credit (Form 26AS)

(Republished With Amendments)

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63 responses to “How to download online TDS Certificates in Form No. 16A”

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  2. RK BHIUWALKA says:

    This article could have been explained with screenshots.

  3. bl binoliya says:

    can pensioner issued with form 16 by the bank as tax deducted under 192 code ie salary. or any other certificate.because 26as & actually deduction mis match.

  4. Rathi says:

    how can i down load the TDS certificates of my bank account with Axis Bank & Central bank of India

  5. sanch says:

    How I can get a TDS certificate for the current assessment year in Allahabad Bank Personal Banking ?

  6. SRINIVASA GH says:

    TDS has been deducted from ICICI Lombard while paying the amount. how to get the TDS Certificate so that i can apply for the claims of same?

    srinivasagh123@gmail.com

  7. hitesh says:

    how to download my form 16a

    • kamal chakraborty says:

      one ITR filled as per form 26AS AS tds certificate is not received so unique no is not given in the return is it acceptable by the department.
      kamal chakraborty

  8. jamrith says:

    This question has been asked before but I can’t see a reply. How to obtain the Form 16-A (TDS certificate) number from the Form 26 AS ?

  9. yogendra burnwal says:

    how to generate TDS certificate i.e. form 16A from NSDL site.

  10. haridas ghosh says:

    my mother has liquated a fixed deposit certificate, while doing so a sum of Rs,4111/ has been deducted by the bank authority in terms of TDS, while enclosing form 16A the bank authority has not mentioned TDS certificate No, as a result of this we are unable to get return of the same through on line, as because there is a column where TDS certificate No. is mandatory. Please direct me how can i get it out from this

  11. DIPANKAR HALDAR says:

    HOW CAN I ( LICI MEDICAL OFFICER )DOWNLOAD LICI TDS RETURN CERTIFICATE ?

  12. PRASANTA PANDA says:

    HOW TO DOWNLOAD TDS CERTIFICATE IN FORM 16A FROM 26AS .

  13. PRASANTA PANDA says:

    HOW TO DOWN LOAD 16A FROM 26AS SENT BY THE DEDUCTER AFTER DEDUCTING TDS AND DEPOSIT THE TAX AMOUNT WITH THE INCOME TAX DEPARTMENT.

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