There are many Deductors who have filed TDS Statements for different quarters but not yet downloaded TDS Certificates (Forms 16/ 16A) from TRACES  portal should download the same immediately to avoid Penal Consequences.

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 (https://www.tdscpc.gov.in) (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 Issuance of TDS Certificates and Penalty for non-compliance u/s 272A: 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.

FORM NO. PERIODICITY DUE DATE
Form 16–TDS on salary Annual By 31st  day of may  of the financial year immediately  following the financial year  in which the income was paid  and tax deducted
Form 16A-TDS on non salary quarterly Within 15 days from the due date  for furnishing the  statement /return of tax deducted at source

All the deductor  shall issue form 16 A  generated or downloaded from TIN  central system and authenticate the same either by using digital or manual  signature.

(Republished with amendments)

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22 responses to “Download TDS Certificates at TRACES within Due date -Reminder”

  1. Bikash Behera says:

    Sir,
    If deducter have not applyed tds certificate from Q1 & Q2 but have applied Q3 before due date than what will be the solution. If Penalty will be charged than how deductor can avoid penalty

  2. Pawan Kumar Gupta says:

    Is it possible for an income tax payer to download Form 16A, in case one does not get Form 16A from a deductor?
    Only due to lack of Form 16A certificate number a person like me is unable to file return early.

  3. manojkmodi says:

    You have justified reason to explain the meagre delay of one day.
    However, you may write an email to TRACES for improving the procedure and not to hold the returns for 7 days in such cases.

  4. Manoj says:

    I filed the return on 15/07/2015 and the return was under process for 7 days till 22/07/2015.
    After that an intimation was received that return is put on hold for 7 days as there are PAN mistakes in return, which actually was not, as there is general procedure to hold the return stating wrong PAN for deductees whose PAN was not available and TDS @20% was deducted on same.
    Now when return was not processed by TRACES for next 7 days then request for Form 16A cannot be made until 29/07/2015.
    Now on on 30/07/2015 when return was processed without default thereafter request for Form 16A was made on same day.
    Form 16A was not made available on the same day but on 31/07/2015, and then I downloaded the same for issuing Form 16A to deductees.

    Will it constitute default on part of deductor to download Form 16A within due date from TRACES or will it be ignored.

    Kindly suggest?

  5. CA B. P. JAJU says:

    If tds is deducted and tds return is filed within due date, if there is credit shown in Form 26AS, then downloading of 16/16A should not make mandatory

  6. VSM says:

    DEAR SIR FINANCE MINISER ,

    KINDLY REMOVE SECTION 44AD, IT IS A VERY HARSH SECTION THERE IS NO MEANING TO ENHANCE AUDIT LIMIT FROM 40LACS FROM (1983) TO 1 CRORE (2014). FOOLISHNESS UPON FOOLISHNESS KINDLY REDUCE THE BURDON OF WORK OVER CA’S THEY ARE JUST LIKE A SETTING MASTER AND MENOVERING OF DATA PLAYER JUST REDUCE THEM AND THEIR WORK,

  7. Raman says:

    The penalty for not filing TDS return within due dates is quite arbitary. TIN facilitator are not even 1% interested in filing TDS return despite charging hefty amounts from the business men like Rs. 2000.00 per quarter against Rs. 70 charged by the NSDL. I am providing my CA complete details including Data entry etc in the software provided by NSDL and still they are reluctant to file returns. Who will pay charges for that. There is another process by purchasing e-signature but that too is a lengthy process.

  8. Ganesh says:

    They also make delay in releasing returns for the assessment years which results in assessee paying interest u/s.234B from April till the release of ITR forms.

    Simply talking, 90% of Department personnel’s work are shifted to assessees with a threat in the form of penalties and late fees.

    Are they going to bring any section to harass the department personnel for delay in refund issues to the assessees??

  9. SOUNDARARAJAN says:

    This is one way traffic. Why Can we impose fine in addition to the interest for belated settlement of our refund?

  10. prasad says:

    Sir,

    How to download Form 16. Form 16 have to be download only once in year not for every quarter. kindly clarify..

    Thanking you

    Prasad

  11. Bhavesh Popat says:

    What is the intention of finance ministry to apply new section 234E & 272A and other come soon section attract for penalty/fees ?
    A salaried person working hard in all months to serving his family needs & businessmen invest his money/time for contribution in development as paying huge tax regularly,it is sufficient for developing India (infrastructure & Policies) but not sufficient for corruption!
    If tax Payer has already to pay all taxes & their interest,then only delay of few days/months for submission of returns and other formalities the huge penalty attract it is unjustified in nature.
    If It is Justified, Then first imposed PENALTY/FINE/FEES TO THOSE ELECTED MEMBERS OF NAGARPASIAD/VIDHANSABHA/LOKSABHA IN ALL SECTORS, WHO ARE NOT COMPLETE THEIR MANIFESTO/PROJECTS/NEEDFUL NECESSITY OF GENERAL PUBLIC WITH IN THEIR ELECTED PERIOD (1/3/5 YEAR). Govt.ALSO UNABLE TO REACH THEIR SCHEMES IN ALL STATES & PERSON TO PERSON IN HIS PERIOD OF PROJECT. THEN WHY SUCH TAX PAYER ARE RESPONSIBLE?
    SO MANY TOWNS & VILLAGES IN MAHARASHTRA WHERE THEIR IS NO TIN-CENTER, AND GENERAL TAX PRACTITIONER FACE INCONVENIENCE TO FILING. SO PLEASE TRY TO FIRST OPEN TIN- CENTER IN MAX, TOWNS.
    IF GOVERNMENT WANTS TO COLLECT DATA OF TDS PAID & THEIR DETAILS, BEST WAY IS LOGIN FROM RESPONSIBLE PERSON OF TAN HOLDER ALONG WITH DIG. SIGNATURE AND UPLOADED DATA IN xml file DIRECTLY ON TRACES SITE (i.e. Income tax return filed without any costing but in stipulated time) IT MAY BE POSSIBLE FOR ALL AND ESSAY WAY TO COLLECT DATA QUICKLY.

  12. KAUSHIK PAL says:

    CONGRESS HATAO, DESH BANCHAO !!

  13. K Srivatsan says:

    SIR

    Actually our so called intellectual Mr. FM has complicated our entire IT and tds system. There are so many easy ways to get the TDS credit in favour the concerned assessee instead of this present complicated one. These people are making rules while sitting in A/c room without analysing the practical problems faced by the business people & those who are working in govt. department. As the payment of Govt. employee salary & TDS is remitted through treasury, they could not follow this procedures, as they know nothing about these.
    And these people are getting demand notice from IT department without doing any fault on their part. And these people are wandering in between IT office & treasury to solve their problem.

    Before making the rules they should understand the purpose of etds & its effect. After all the main purpose of etds return is only to give credit to the concerned parties within the time limit. But the present system is very ridicules (Now courtsy TCS) & getting complicated day by day.
    In the present system, to get credit
    1. We should pay tax first,
    2. Second, filing of etds
    3. Third, Registration in traces (very complicated & ridicules one -courtesy-TCS)
    4. Fourth – Providing all the details including payment & challan details etc., (Asking details each & every process for security purpose is very ridicules & we cant understand their intention- may be to prove their(TCS) intellectual skill-)
    5. And finally last but not least, downloading of 16A & its process.

    So our main intention is to give credit to the assessee thats all. We can solve this without any complication. Just we should change our present system to this.

    1. Challan format ( 281 )should be changed so that it should contain the following
    1). TAN, 2). Total TDS amount 3). ADDRESS OF DEDUCTOR (By default it should appear after entering the Tan), 4). PAN 5). Date of Payment 6). Amount of Payment 7). TDS for resepective parties 8) int. 9). Salary particulars etc.,

    Small deductors can directly fill these details (applicable field) in challan while paying the tax .
    For others these challan can be in excel format so that we can download it like ITRs. And after filling all the details (applicable) it can be converted into the appropriate format, so that it can be used for paying the tax. And the treasury should remit tax through banking mode only and not by book adjustment.

    And while paying the tax amount the deductor will get secret no/password through sms & email.

    For downloading the Form 16A just we should go to traces site or anyother site (as we dont have any problem with the name -traces or tcs – but the registration should be simple., like Pan registration)

    just go to site & download 16A by using password/secret no.And the same can also be automatically forwarded to the assessee efiling mode & 16A can be downloaded alongwith 26as by the assessee.

    If the deductor is not able to fill any field such as pan,date of deduction etc., at the time of paying the tax, they can fill/alter this field in traces site by using the secret no/password within 30days from the date of paying the tax without paying any addtional fee. And from 31days to 60 days, it can be altered by paying applicable fee and the fee amount can be increased after 60days.

    As secret no/password is to be kept by the deductor, there is no need to worry about the secrecy or anything.

    K.Srivatsan
    Advocate, Corporate & Tax consultants

  14. CA.ABDUL AZEES BABU says:

    SIR,

    The problem in not complying arises because of Not able to generate Bulk number of Form 16A from Traces.

  15. DCSINGHVI says:

    It is better to remove the FM who is causing unjust and business envy policies. Pray god that Congress looses this election.

  16. bharat bhushan says:

    it is an interesting task to download the certificates

  17. Vaibhavi says:

    try downloading on other browsers i. e . google chrome etc.

  18. vivek says:

    What government actually wants from a business man. Why are they making this TDA a herculian task. Every one is now under pressure of coping with last dates every day for some or the other reason. A day is not far when all businesses will be closed because of these cumbersome formalities.

  19. murali says:

    SIR

    We as professionals want our clients to comply with peovisions of the various statutes
    At the same time we require the cooperation from the Department as well in providing the facility for bulk up loading of form 16 A & other related issues

    CA R MURALI
    COIMBATORE

  20. Rahul Srivastava says:

    When we start downloading TDS Certificate, it is showing that the page is under construction.

  21. C P CHUGH says:

    TDS CPC has been promptly reminding of various obligation to the tax deductors but when it comes to their they fail more often. There were many cases where bulk file for form 16A was not available at their portal on 30th Jan, due date for issuance of TDS Certificate in most of the cases. I have taken certain screen shots showing non-availability and also would like to suggest that all Professionals must posses such screen shots. Initiation of Penalty for non-issuance is going to be a realty earlier than expected and then these would be of immense help.

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