Section 203 of the Income-tax Act 1961 (Act) read with the Rule 31 of the Income-tax Rules 1962 (IT Rules) requires the deductor to issue certificate of tax deduction at source (TDS) to the deductee. The relevant form for such TDS certificate is Form No.16 in case of deduction under section 192 and Form No.16A for deduction under any other provisions of Chapter XVII-B of the Act. TDS certificate in Form No.16 is to be issued annually whereas TDS certificate in Form No.16A is to be issued quarterly. Form 16 and Form 16A can be authenticate by using digital signature (DSC). In this article we will cover the process of issuing Form 16A and Form 16 through TRACES website.
Procedure for downloading Form 16A from TRACES website:
Step 1: Login to TRACES website by entering the “User ID, Password ,TAN of the Deductor and the Verification Code”.
Step 2: Landing page will be displayed. Please check statement status under “Statement /Payment Tab” before raising the request for Form 16A. Request for Downloading Form 16A can only be Submitted when Statement Status is either Statement Processed with Default or Statement Processed without Default.
Step 3: Click on “Form 16A” available under “Download’s” tab.
Step 4: Deductor can request for “Form 16A” through “Search PAN download” or “Bulk PAN” downloads option.
Step 5: Authorized Persons details to be printed on Form 16A will appear on the screen , click on “Submit” to proceed further.
Step 6: Financial Year, Form type and Quarter for which KYC required will be auto populated. Enter Token Number of the Regular (Original) Statement only, corresponding to the Financial Year, Quarter and Form Type displayed . Enter CIN/ Valid PAN details pertaining to the Financial Year, Quarter and Form Type displayed on the screen on the basis of latest correction statement filed by you. Please DO NOT copy /paste the data. After providing correct KYC details, an authentication code will be generated, which is valid for same calendar day for same Financial Year, Form Type and Quarter.
Step 7: On successful submission of the request, a unique “Request number” will be generated, which can be used to Track the status of the request. Form 16A can only be downloaded if the status is “Available”, user needs to wait for 24- 48 hrs in case request is in “Submitted” status.
Step 8: Form 16A will be available in “Requested Download” tab, Deductor can check the status of Form 16A by using below mentioned options:
Step 9: Deductor can download Form 16A using “HTTP download” or “Download Manager option”.
– HTTP Download is useful to download small files. It will directly download file for the user
– Download Manager is useful to download large files and where internet bandwidth is slow.
Status for the Request submitted for Form 16A can be :
a) Submitted: Successful submission, Request in processing
b) Available: Form 16A available for Downloading
c) Disabled: Duplicate request submitted for downloading
d) Failed: User are advised to contact CPC(TDS)
e) Not Available: All PAN no. mentioned in the statement are Invalid
Step 10: In order to convert Form 16A into PDF, Deductor should download “Form 16A PDF Converter Utility 1.4 L”
Note: TRACES website is providing E- Tutorial for downloading Form 16A.
The link for your ready reference are as under –
- a) Downloading of Form 16A – https://contents.tdscpc.gov.in/en/download-form16a-etutorial.html
- b) Traces PDF Converter utility – https://contents.tdscpc.gov.in/en/traces-pdf-generation-utility-etutorial.html
Procedure for downloading Form 16A (Part A & Part B) from TRACES website:
Step 1: Login to TRACES website by entering the “User ID, Password ,TAN of the Deductor and the Verification Code”.
Step 2: Landing page will be displayed. Please check statement status under “Statement /Payment Tab ” before raising the request for Form 16 . Request for Downloading Form 16 can only be submitted when Statement Status is either “Statement Processed with Default” or “Statement Processed without Default”.
Step 3: Click on “Form 16” available under “Downloads” tab.
Step 4: Deductor can request for “Form 16” through “Search PAN download” or “Bulk PAN” downloads option.
Step 5: Authorized Persons details to be printed on Form 16 will appear on the screen , click on “Submit” to proceed further.
Step 6: Financial Year, Form type and Quarter for which KYC required will be auto populated. Enter Token Number of the Regular (Original) Statement only, corresponding to the Financial Year, Quarter and Form Type displayed . Enter CIN/ Valid PAN details pertaining to the Financial Year, Quarter and Form Type displayed on the screen on the basis of latest correction statement filed by you. Please DO NOT copy /paste the data.
After providing correct KYC details, an authentication code will be generated, which is valid for same calendar day for same Financial Year, Form Type and Quarter.
Step 7: On successful submission of the request, two unique “Request numbers” will be generated for Form 16 (Part A and Part B), which can be used to Track the status of the request. Form 16 can only be downloaded if the status is “Available”, user needs to wait for 24- 48 hrs incase request is in “Submitted” status .
Step 8: Form 16 will be available in “Requested Download” tab, Deductor can check the status of Form 16 by using below mentioned options:
- Request Number
- Date
- View All
Step 9: Deductor can download Form 16 using “HTTP download” option. Status for the Request submitted for Form 16 can be :
a) Submitted: Successful submission, Request in processing.
b) Available: Form 16 available for Downloading.
c) Disabled: Duplicate request submitted for downloading.
d) Failed: User are advised to contact CPC(TDS)
e) Not Available:
(i) All PAN no. mentioned in the statement are Invalid.
(ii) No Deductee records are present in the statement .
Step 10: In order to convert Form 16 (Part A) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.4 L”
Step 11: In order to convert Form 16 (Part B) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.1 L”
After downloading these certificates by following above procedure, you can sign the certificate with the help of your valid digital signature certificate and issue it to the deductee.
Author – Vikash Khannah
Email – vikash_khanna_72@hotmail.com
Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.
(Republished with Amendments by Team Taxguru)
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