TMI BlogProcedure, format and standards for issuance of certificate for tax deducted at source in Part B of 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 through TRACESX X X X Extracts X X X X X X X X Extracts X X X X ..... nance Central Board of Direct Taxes Directorate of Income-tax (Systems) New Delhi Notification No. 09/2019 New Delhi, 06 th May, 2019 Subject: Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form No. 16 in accordance with the provisions of section 203 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax deduction and deposit and Part B (Annexure) contains details of income. 2. Vide Central Board of Direct Taxes Notification No. 36/2019 dated 12.04.2019, 'Part B (Annexure) of Form 16 ' and 'Annexure II of Form no. 24Q ' in Appendix II to the Income tax Rules, 1962 have been amended. 3. In exercise of the powers delegated by the Central Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted on or after the 1st day of April, 2018 under the provisions of section 192 of Chapter XVII-B provided that the relevant TDS statement for the fourth quarter i.e. Form 24Q is furnished alongwith duly filled in Annexure II of Form 24Q as substituted vide Central Board of Direct Taxes Notification No. 36/2019 dated 12.04.2019 . To ensure generation of accurate TDS certificate in Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ductor manually shall be made available at the bottom of the TRACES generated Form 16 (Part B) and the deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee. The deductors who opt to authenticate Part B of Form No. 16 manually will be provided with the download of the Part B of Form No. 16 alongwith these it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Year immediately following the financial year in which income was paid and tax deducted. 4. This issues with approval of the Principal Director General of Income-tax (Systems). (Ravi Kant Choudhary) JCIT (OSD) (CPC-TDS), O/o the Pr. Director General of Income-tax (Systems), New Delhi - Notification Tax Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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