Table of Contents
·
(1) [Rule 31(1)]- Prescribed Forms
for TDS
·
(2) [Rule
31(2)]- What should Certificates Specify ?
·
(3) [Rule
31(3)]- Time Limit for issue of Certificate for TDS
·
(4) [Rule
31(4)]- Form No. 16 in case the assessee is employed by more than one employer
o
Issue of part A
of Form No. 16 for deduction of tax at source made on or after 01.04.2012:
o
Authentication of TDS Certificate in
Form No. 16
o
Issue of TDS certificate in Form No.
16A
o
Authentication of TDS certificate in
Form No. 16A
·
(5) [Rule
31(6)]- Form 16 can be issued by using digital signatures
·
(6) [Rule 31(5)]- Issue of duplicate
TDS certificates
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