Who will issue Form No. 16 Part A, Part B, Annexure A and Annexure B

                One of our employees is going to resign within a couple of days (most probably by July 10, 2012). He wants a certificate in Form No. 16 in respect of salary drawn during the financial year 2012-13 (i.e., from April 1, 2012 to July 10, 2012). This certificate he wants to submit to the new employer. My queries are –

1. What is the legal position pertaining to date of issue of Form No. 16 in such cases? Can the outgoing employee legally compel us to issue Form No. 16 at the time of resignation on July 10, 2012?
2. Can we issue Form No. 16 in the old format?
3. If old format is not permitted can we give information only in Part A and Annexure B? Can we ask outgoing employee to take the information in Part B from the new employer?

In respect of salary paid on or after April 1, 2012, certificate shall be issued in new Form No. 16. This form is divided in different parts (e.g., Part A, Part B, verification, Annexure A and Annexure B). 

· Part A contains information of employer and employee (like name and address of employer, PAN/TAN of deductor, name and designation of employee, PAN of employee). Besides, one has to disclose in Part A, assessment year, period of employment, address of CIT (TDS) and summary of tax deduction at source (like quarter wise information of receipt numbers of original quarterly TDS returns in Form No. 24Q, amount of tax deducted and amount of tax deposited or remitted). 

· In Part B, the employer/deductor will have to disclose the details of salary paid, other incomes, amount deductible under Chapter VI-A, tax payable and relief under section 89.

If an assessee is employed under more than one employer during the financial year, then how to generate new Form No. 16 is narrated by Note 1 appended at the end of the form which states as follows –

“If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers. Part B may be issued by each of the employers or the last employer at the option of the assessee.”

Points raised in your query can be discussed as follows –

1.  For the service rendered during April 1, 2012 in July 10, 2012, salary certificate in new Form No. 16 can be issued on or before May 31, 2013. The outgoing employee cannot compel to get Form No. 16 at the time of resignation on July 10, 2012.
   
2. In respect of tax deducted on or after April 1, 2012, salary certificate cannot be issued in the old format of Form No. 16.
   
3. The old employer will give Form No. 16 in the new format. The information will be given in different parts of the form (i.e., Part A, Part B, Verification and Annexure B). If, however, the outgoing employee is interested, he can get the information in Part B on consolidated basis for the whole year. For this purpose, he will have to request the old employer and the new employer. On such request, the old employer will issue Form No. 16 without showing anything in Part B. The new employer will issue Form No. 16 and it will include consolidated data of salary of the entire year in Part B. In such a case, the old employer should give details of gross salary, allowances, deduction, etc., separately on a plain paper so that it can be given to the new employer for the purpose of calculating tax liability under section 192 and preparation of Form No. 16 (Part B).

Issue of Duplicate Form 16 (TDS Certificate)

Issue of Duplicate TDS Certificate From 16

Where the original TDS certificate is lost, the employee can approach the employer for issue of a duplicate TDS certificate. The employer may issue a duplicate cetificate on a plain paper giving the necessary details as contained in Form No. 16 (Relevant Rule-31(4)). However such a certificate has to be certified as duplicate by the deductor. Further the assessing officer before giving credit of the tax on basis of duplicate certificate is required to get payment certified from the assessing officer concerned and also obtain an indemnity bond from the assessee employee.

Verification of TDS Certificate issued by Deductor/Collector

Friends,  NSDL has recently provided source of verification of  Form 16 or 16A.  In general it is found that deductor issues Form 16 or  Form 16A without mentioning e-TDS/e-TCS Acknowledgement Receipt Numbers or completing the full details required in format

         In the first attempt, to resolve such type of problems CBDT has circulated Circular No. 3/2011 Dated 13th May, 2011 mandatory  to issue Form 16A  prepared or generated by NSDL for companies and banks. For download complete circular (Click Here)

          Now, a good link has been provided by NSDL for deductees that the deductor has deducted or  has not deducted  his TDS or TCS. 

How to Know Deductor has deducted TDS or Not.

   Requirements:-

• Financial Year :
• Quarter :
• TAN of Deductor :
• PAN of Deductee :
• Certificate Number :
• Total Amount Deducted :

             With the help of this utility, a deductee can know that how many entries have been made by a dedcutor in a particular Quarter of the Financial Year.  Captured fields with this utility are given as under :-

1. PAN   =   PAN of Deductee
2. TAN   =   TAN of Deductor 
3. Financial Year  = 1st April YYYY to 31st March YYYY
4. Count of records present  = Numbers of entries made by Deductor
5. Remarks(Whether Quarterly TDS/TCS Statement Filed)  = TDS return submitted or not. 
6. Details Viewed on   =  Date and Time for opening this utility. 

Notes :

1.	All fields are Mandatory.
2.	Count of records present: Signifies count of records present at TIN against TAN and Financial Year provided.
	View your Form 26AS online at TIN website to check if TDS/TCS credit (with booking status 'F') has been effected.
3.	Contact your deductor/collector if:
	TDS/TCS credit is not present in your Form 26AS. This may be on account of inconsistency in quarterly TDS/TCS statement filed by respective deductor/collector. TDS/TCS credit is present in your Form 26AS with booking status other than 'F'. Incorrect credit is available in your Form 26AS.
4.	No Record found: Records for combination of PAN, TAN and Financial Year mentioned is not available at TIN.
5.	Possible reasons for record not found at TIN are:
	Deductor/collector has not submitted quarterly TDS/TCS statement. Deductor/collector either has not quoted your PAN or has quoted your PAN incorrectly. You may also confirm your PAN available with the deductor/collector.

Register online to view your Form 26AS

Know your TDS or TCS deducted by Deductor  :-