Latest Circular of Income Tax office regarding issue of TDS certificate

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Circular of Income Tax office regarding issue of TDS certificate
CIRCULAR NO. 04/2013
F.No 275/34/2011-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 17th April, 2013
Sub: Issuance of certificate for tax deducted at source in Form No. 16 in accordance with
the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the
Income-tax Rules 1962 -- regarding
1. Section 203 of the Income-tax Act 1961 ("the Act") read with the Rule 31 of the Income-tax
Rules 1962 ("the Rules") stipulates furnishing of certificate of tax deduction at source (TDS) by
the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS,
valid permanent account number (PAN) of the deductee, tax deduction and collection
account number (TAN) of the deductor, etc. 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
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