ISSUING OF DUPLICATE TDS CERTIFICATE

Duplicate 16A can be issued on the party furnishing an indeminity bond, so as to prevent misuse

The relevant extract of Rule 31 of the Income Tax Rules, 1962 is as follows:

“Rule 31. Certificate of tax deducted at source.

(4) Where in a case, the TDS certificate issued under this rule is lost, the person deducting tax at source may issue a duplicate certificate of deduction of tax at source on a plain paper giving necessary details as contained in Form No. 16 or Form No.16A, as the case may be.

(5) The Assessing Officer before giving credit for the tax deducted at source on the basis of duplicate certificate referred to in sub-rule (4), shall get the payment certified from the Assessing Officer designated in this behalf by the Chief Commissioner or the Commissioner and shall also obtain an Indemnity Bond from the assessee.”

Format of Duplicate TDS Certificate

(To be issued on letter head and not on Form 16A)

This is to Certify that our company has issued form 16 A vide serial No. __________ dt. _______ to M/s _____________ amounting to
Rs. ___________ under Section 203 of the Income tax Act, 1962.

The Details are as mentioned below:

For XYZ Co. Ltd.

Mr.A.V.Vishal has sent the answer above to your quierry.

Mr.A.V.Vishal has sent the answer above to u quierry

but iske liye partiy jise tds issue hota he uske pass pruf  hona chaiye

Nowdays even if you issue a duplicate TDS certificate, tax authorities will not accept it as all the returns filed are electronic. So whats the point in issuing the same.

Rajesh

Just give him the challan number and the date and the electronic serial number. Thats it.

Rajesh

Mr Vishal has already given a comprehensive reply.

However now a days, credit of TDS is available only if the details furnished by tax deductor matches with the claiment on TIN. Hence TDS certificate loses its importance if you have TAN details of deductor and the deductor has filed his TDS return with correct details.