tds certificate laws




Once again the season of filing income tax returns has come. Government has notified almost all Income Tax Return (ITR) Forms barring a few, which may be notified in next few days.

TDS certificate is one of the most required documents for filing ITR.

As per section 203 of the Income Tax Act, Every person deducting TDS shall provide TDS certificate with all details.

Form 16 for financial year 2012-13 in case of salaried employees should have been provided by May 31, 2013 and Form 16A should have been provided within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A.

Although, Form 26AS is also of help, but it should be used to match the amounts with Form 16/Form 16A, as the case may be.

So, please ask for the TDS certificates from your employer/payer, in case you have not received the same till date.

Rs. 100 per day penalty has been prescribed for delay in providing TDS certificates as per section 272A (2) (g).


CA. Brijesh Baranwal


1. The above write up is only for awareness purpose and should not be considered as expert opinion.

2. Please feel free to share with your friends and everyone without any copy right issues.


3. In case of suggestions, please contact: cabrijesh@yahoo.co.in

Attached File : 563943195 tds certificate laws in brief.docx downloaded 75 times



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