{"id":1759,"date":"2019-09-16T16:24:40","date_gmt":"2019-09-16T10:54:40","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1759"},"modified":"2020-02-21T10:39:02","modified_gmt":"2020-02-21T05:09:02","slug":"tds-certificate","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/tds-certificate\/","title":{"rendered":"Know All about TDS Certificate"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#The_situation_arises\" title=\"The situation arises:-\">The situation arises:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#Type_of_TDS_certificate\" title=\"Type of TDS certificate\">Type of TDS certificate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#The_time_limit_for_issuing_TDS_Certificate-_Form_16\" title=\"The time limit for issuing TDS Certificate- Form 16\">The time limit for issuing TDS Certificate- Form 16<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#TDS_Certificate_at_a_lower_Rate\" title=\"TDS Certificate at a lower Rate\">TDS Certificate at a lower Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#The_time_limit_for_issuing_TDS_Certificate-_Form_16A16B16C\" title=\"The time limit for issuing TDS Certificate- Form 16A\/16B\/16C\">The time limit for issuing TDS Certificate- Form 16A\/16B\/16C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#Details_Contain_in_form_16TDS_Certificate\" title=\"Details Contain in form 16(TDS Certificate)\">Details Contain in form 16(TDS Certificate)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#Comparison_Between_Form_26AS_and_TDS_Certificate\" title=\"Comparison Between Form 26AS and TDS Certificate:\">Comparison Between Form 26AS and TDS Certificate:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#Procedure_for_obtaining_form_16_is_as_follows\" title=\"Procedure for obtaining form 16 is as follows:\">Procedure for obtaining form 16 is as follows:<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"The_situation_arises\"><\/span><b>The situation arises:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If any person deducts TDS under the provisions of the <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\">Income Tax Act<\/a>, 1961, then such person shall be required to issue a TDS certificate to the deductee. <\/span><span style=\"font-weight: 400;\">Deductor means the person who has deducted the TDS. <\/span><span style=\"font-weight: 400;\">Deductee means the person who\u2019s TDS has been deducted.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1762\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/aktassociates.com-2-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.png\" alt=\"Tds certificate\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/aktassociates.com-2-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/aktassociates.com-2-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/aktassociates.com-2-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">I<\/span><span style=\"font-weight: 400;\">n this article, we will try to cover up the provisions relating to the TDS certificate but before understanding the TDS certificate in detail, we have to first understand the whole process of TDS.\u00a0<\/span><\/p>\n<p><b>Let&#8217;s take an example:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Mr. A has received professional services from Mr. B for the consideration of Rs. 3 lakhs.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. A shall deduct the TDS @ 10% under section 194J of Rs. 30,000 and paid the net amount to Mr. B.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. A Shall deposit TDS amount to the government within 7 days from the end of the month in which TDS has been deducted.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. A shall also be required to file the return within 30 from the end of the quarter in which TDS has been deducted.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, Mr. A shall issue a TDS Certificate in form 16 to Mr. B which is proof to Mr. B that Mr. A has deposited the TDS amount to the government and on the basis of this certificate, Mr. B shall claim the TDS receivable in his books and income tax return.<\/span><\/p>\n<p>A TDS certificate is required to be issued in accordance with the provision of section 203 of the income tax act, 1961. There are different forms 16 has been defined on different payment which are as follows:<\/p>\n<ul>\n<li><b>Form 16: <span style=\"font-weight: 400;\">TDS certificate to be issued in case of TDS deducted against the <\/span><\/b>salary<b><span style=\"font-weight: 400;\">.<\/span><\/b><\/li>\n<li><b>Form 16A: <span style=\"font-weight: 400;\">TDS certificate to be issued in case of TDS deducted against the payment <\/span><\/b>other than salary like TDS on interest or TDS on commission etc.<\/li>\n<li><a href=\"https:\/\/aktassociates.com\/blog\/form-16b-tds-certificate-sale-of-property\/\"><strong>Form 16B:<\/strong> <\/a><span style=\"font-weight: 400;\">TDS certificate to be issued in case of TDS deducted against the sale<\/span> of the property.<\/li>\n<li><strong>Form 16C<\/strong>: <span style=\"font-weight: 400;\">TDS certificate to be issued in case of TDS deducted against <\/span>Rent<span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Although, there are different forms that have been specified for different payments but the process and objective of all forms are the same.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Type_of_TDS_certificate\"><\/span><b>Type of TDS certificate<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">There are 2 types of TDS certificates that can be issued by the deductor and these are Annual Certificate and Quarterly Certificate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_time_limit_for_issuing_TDS_Certificate-_Form_16\"><\/span><b>The time limit for issuing TDS Certificate- Form 16<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the employer is deducting TDS against the salary of the employee then the employer shall issue an annual certificate in form 16 within 15 days from the end of the month of the due date of filing fourth-quarter return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although for the financial year 2018-19, CBDT has extended the due date for issuing the form 16 to 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> July 2019.<\/span><\/p>\n<p><strong>Note:- <\/strong>For the salaried employees, TDS u\/s 192 (exception)<\/p>\n<p><span style=\"font-weight: 400;\">If the total income of the employee falls below Rs. 2,50,000\/- then there is no need to deduct TDS because up to Rs. 2,50,000, the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> is eligible for the basic exemption limit and hence no TDS certificate shall be issued to him.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Certificate_at_a_lower_Rate\"><\/span><b>TDS Certificate at a lower Rate<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In case, where the total tax liability of the assessee is lower than the number of TDS which has been deducted on certain services provided by him than such assessee shall have to file the return of income to claim the refund and it blocks his capital also.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For this, the government has introduced section 197 in which such assessee can file an application to his assessing officer for issuing a certificate under section 197 in which it is stated that the TDS shall be deducted at such a lower rate or Nil rate as authorized by the assessing officer. The assessee shall give a copy of such certificate to the payee who shall then deduct the TDS according to the certificate. If you want to read about this certificate in detail then you can refer to our previous article.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_time_limit_for_issuing_TDS_Certificate-_Form_16A16B16C\"><\/span><b>The time limit for issuing TDS Certificate- Form 16A\/16B\/16C<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the deductor has deducted the TDS against any payment other than salary then he shall be required to issue a quarterly TDS certificate in form 16A within 15 days from the end of the month of the due date for furnishing the quarterly returns. The details are as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Quarter<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Due date<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1st Qtr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.04.2018 TO 30.06.2018<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15-Aug-18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2nd Qtr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.07.2018 TO 30.09.2018<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15-Nov-18<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3rd Qtr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.10.2018 TO 31.12.2018<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15-Feb-19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4th Qtr<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.01.2019 TO 31.03.2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15-Jun-19<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">The due dates for issuing form 16B and 16C are the same as specified for 16A.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> While deducting TDS, there is no need to add cess @ 4% on the TDS amount EXCEPT on TDS in salary. In Simple words, we have to add cess amount in the TDS against the salary payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The other exception of the above note is defined <a href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-195\/\">under section 195<\/a>. That means, if the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> is deducting the TDS on the payment made to NRI, then also he shall have to add cess amount on the TDS amount and then he should deduct the TDS.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Details_Contain_in_form_16TDS_Certificate\"><\/span><b>Details Contain in form 16<\/b><b>(<\/b><span style=\"font-weight: 400;\">TDS Certificate)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At the time of filing of TDS Certificate, the deductor have to ensure the following contents in TDS certificate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name and address of the deductor and deductee<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Permanent Account Number of deductor and deductee (PAN)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tax identification number of deductor (TAN)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Define the nature of the payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The period for which the TDS has been deducted during the financial year<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The amount on which TDS has been deducted and the amount of TDS.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Challan number, BSR Code of the Bank branch, cheque number and the date on which the tax has been deposited.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Digital Signature of the deductor<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> if the deductor has deducted <a href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/\">TDS u\/s 194IA<\/a>, then he is not required to obtain the TAN number and in this case, the deductor is required to issue form 16B.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Comparison_Between_Form_26AS_and_TDS_Certificate\"><\/span><b>Comparison <\/b><span style=\"font-weight: 400;\">B<\/span><b>etween Form 26AS and TDS Certificate:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The TDS deducted by the deductor would be shown in form 26AS of the deductee. Hence, the deductee can reconcile the TDS amount with 26AS. If there is a mismatch in your Form 26AS with the TDS certificate then the deductee has to inform the deductor about such mismatch because the deduction of TDS shall be available by the department on the basis of 26AS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In most of the cases, it has been noted that the main reason for the mismatch in form 26AS and TDS certificate is the quotation of the wrong PAN number in the TDS return by the deductor.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/nri-lower-tds-certificate-sale-of-property-in-india\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1444 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1.png\" alt=\"NRI TDS CERTIFICATE\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/GET-NRI-TDS-CERTIFICATE-DONE-Banner-image-1-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_for_obtaining_form_16_is_as_follows\"><\/span><b>Procedure for obtaining form 16 is as follows:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The TDS certificate can be obtained by the deductor, for the purpose of issuing it to the deductee, from traces site by login into his account. For this, the deductor first has to enter his user name, Password and TAN Number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the deductor has logged in to his account, there is certain information that needs to be filled after which the deductor shall be able to download the <a href=\"https:\/\/aktassociates.com\/blog\/apply-for-lower-tds-certificate\/\">TDS certificate<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the deductor has matched the information mentioned in the TDS certificate with the information available to him, he shall take the print out of the copy of the form and then issued it to the deductee.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The situation arises:- If any person deducts TDS under the provisions of the Income Tax Act, 1961, then such person &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Know All about TDS Certificate\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/#more-1759\">Read more<span class=\"screen-reader-text\">Know All about TDS Certificate<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS Certificate issued by the deductor in form 16\/16A AKT Associates<\/title>\n<meta name=\"description\" content=\"Process of the deduction of TDS and deposit to the government Types of TDS certificate as per section 203 of Income Tax Act, 1961 Annual Certificate and Quarterly Certificate Time limit for issuing TDS certificate\u00a0 Details contain in TDS certificate Procedure for obtaining form 16\" \/>\n<meta name=\"robots\" content=\"index, follow, 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