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/

deductions