Form 16 பற்றிய தகவலினை உங்களுக்காக வெளியிடுகிறோம்.
(The certificate is to be issued in the deductor’s own stationery.)
2.7 Issue of T.D.S. Certificate

2.7.1 Every person deducting tax at source is required as per Section
203 to furnish a certificate to the payee to the effect that tax has
been deducted along with certain other particulars. This certificate
is usually called the TDS certificate. Even the banks deducting tax
at the time of payment of pension are required to issue such
certificates. In case of employees receiving salary income including
pension, the certificate has to be issued in Form No.16. The
certificate is to be issued in the deductor’s own stationery. However,
there is no obligation to issue TDS certificate in case of tax at
source is not deducted /deductible by virtue of claims of exemptions/

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