TDS :- Form 16 or Form 16A

Friends,  It is time to issue Form 16 or Form 16A certificate which is evidence of Deduction of Tax for deductee.   There is no requirement of any request from deductee side to deductor for issuing this certificate it is duty of deductor to issue Form 16 or Form 16A in time.  In case non-issue of these forms in time, Income Tax Department can issue notice to deductor for penalty @ 100/- per day for delay period.   Therefore, some FAQ's are given below which should be keep in mind for deductors :-

What is Form 16 / 16A?

It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act.

Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961.

Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act.

These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.

How are these forms generated?

These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.

What is the due date for the issue of these certificates?

Sr. No.	Form	Periodicity	Due Date
1	16	Annual	By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
2	16A	Quarterly	Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A

I have worked with different branch offices during the financial year. How will information for Part B appear in my Form 16?

Part B information will be issued by the employer. TDS CPC will provide Form 16 containing only Part A details.

If a deductee comes back stating that the original TDS certificate is lost, can a duplicate certificate be issued?

Yes. Deductor will have to issue the duplicate certificate.

If I am receiving my pension through a bank who will issue Form 16 or pension statement to me - the bank or my former employer?

The bank will issue Form 16.

I have not received TDS certificate from my employer. Can I claim TDS deducted from my salary?

Yes. The claim can be made in your return. Department, however, will raise a demand which will not be enforced on you but on your employer.

How are the particulars of those employees who are employed with more than one employer in a financial year to be shown in Form 16?

The employee should declare previous salary and TDS details, if any, with the current employer and the same should be considered by the current employer while deducting TDS on salary and issuing Form 16.

Registered user on TRACES has updated the communication and address details on TRACES. However while downloading Form 16A, it shows a different address. How can deductor edit address details in Form 16A?

Details updated in 'Profile' section of your TRACES account will be saved only in TRACES and will not be updated in TAN database. To change details in TAN database, submit TAN change request form (Form 49B) at www.tin-nsdl.com.

Can deductor download Form 16 without being registered on TRACES?

No, only registered user (deductor) on TRACES can download Form 16 / 16A.

While submitting request to download Form 16 / 16A, deductor has entered details correctly in Part 1 and Part 2 in validation details screen, yet it shows error as 'Invalid Details' in Part 1 and Part 2. What should deductor do?

Details to be filled in validation screen should be exactly the same as reported in the TDS statement. If you have filed any correction statement, Token Number and other details should be as per the latest correction statement..

While converting the file by using PDF converter, I am getting an error, "The file is tampered". How to rectify the error?

Install 1.3L version of TRACES PDF converter.

When I tried to generate Form 16 / 16A by using PDF converter, I am getting an error "O PDF files generated successfully". What should I do?

Download the updated version of PDF converter utility 1.3L.

From where can I download JRE 1.7v?

You can download JRE v1.7 from www.java.com.

TDS :- Importance of TDS Form 16 / 16A generated by TRACES

Friends,    There are too many deductors in India who deduct or collect  TDS or TCS and submit their statements timely.  But they do not know about that they should have to issue Form 16 or Form 16A with in prescribed time.  If they do not do accordingly, it attracts a penalty under the provisions of section 272A of the Act of Rs. 100/- per day for delay period.   However TDS (CPC) has also communicated to all deductors vide his communication  No./Date  3/21-June-2014 which is also given below :-

Dear Deductor,

As per the records of Centralized Processing Cell (TDS), the TDS Statements have been filed by you for different quarters for the Financial Year 2013-14. However, you have not yet downloaded TDS Certificates (Forms 16/ 16A) from our portal.
Please refer to the following provisions of the Income Tax Act, 1961 in this respect:

Downloading of TDS Certificates from TRACES made mandatory:

• In this regard, your attention is invited to the CBDT circulars 04/2013 dated 17.04.2013, No. 03/2011 dated 13.05.2011 and No. 01/2012 dated 09.04.2012 on the Issuance of certificate for Tax Deducted at Source in Form 16/16A as per IT Rules 1962. It is now mandatory for all deductors to issue TDS certificates after generating and downloading the same from "TDS Reconciliation Analysis and Correction Enabling System" or http://www.tdscpc.gov.in (hereinafter called TRACES Portal).

TDS Certificates downloaded only from TRACES hold valid:

• In view of above circulars, it may kindly be noted that the TDS Certificates downloaded only from TRACES Portal will be valid. Certificates issued in any other form or manner will not comply to the requirements referred in the Income-tax Act 1961 read with relevant Rules and Circulars issued in this behalf from time to time.

Due Date for downloading and Penalty for non-compliance:

• Please be advised that under the provisions of section 203 of the Income Tax Act, 1961 read with rule 31A, Certificate of tax deducted at source is to be furnished within fifteen (15) days from the due date for furnishing the statement of tax deducted at source. Failure to comply with the provisions of the Act will attract penalty under the provisions of section 272A of the Act, a sum of one hundred rupees for every day during which the failure continues.

Assistance for downloading TDS Certificates from TRACES:

• You can logon to our Portal and refer to our e-tutorials to download TDS Certificates.

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

e-TDS :- Latest PDF Converter software for Form 16 or 16A

Friends,

             Presently, TRACES is supporting for generating form 16 or 16A instead of Tin-nsdl.com.   TRACES has provided  TRACES-PDF-CONVERTER-V1.3L.ZIP software which is easy in use and generates TDS form 16 or 16A in seconds.  It is totally free of cost.  

TRACES-PDF-CONVERTER V 1.3 Light Version (Needs JRE1.6 or above - Size ~9 MB)

Traces-PDF-converter-v1.3l 

Download link through Google Drive

Installation instruction

TRACES Justification Report Generation Utility V 1.0 (Needs Excel 2010 or later - Size ~400Kb)

• TRACES Justification Report Generation Utility V 1.0

Steps to convert the Justification Report text file into an excel

• Download the zip file from 'Requested Downloads' screen and save to your local machine
• Unzip the file using Winzip. Password to unzip is 'JR__
  __', e.g., JR_AAAAA1235A_24Q_Q3_2010-11. This will save the Justification Report as a text file
• Download the macro utility for Justification Report from this screen
• Double-click the utility, excel sheet will open
• Click on 'Enable Content' in the warning message to enable macros
• Select the Justification Report text file and the folder to save the output excel file and click on button 'Generate TDS CPC Justification Report'
• The text file will be converted into excel spreadsheet and saved in the selected folder
• Open the Justification Report excel file from the folder in which it has been saved

Form 16A PDF Converter Utility

Form 16A is a TDS certificate which is prepared and issued by the deductor to the deductee. Now Form 16A can be downloaded from TIN website from Financial Year 2010-11 onwards.Form 16A will be sent on the registered e-mail ID on successful confirmation of KYC for the particular Financial Year and Quarter. The nomenclature of the file will be TAN_AY_Quarter_Form 16A Reference Number_Part of file_of_Part of file.

Form 16A PDF Utility 

(Free Downloadable)

         For example: MUMA12345E_201112_Q1_FORM_16A_0000001717_0001_OF_0001.zip

In case transactions are large in number, it may not be possible to incorporate it in a single file. In such case, it will be split into parts owing to restriction of e-mail size.

The zip file is password protected, to open the file please use your TAN Registration Number.

Before getting downloading of  this utility, the below mentioned agreement have to accept by  Tan Holder. 

Agreement :-

The formats and utilities provided in the "downloadable" section of this site have been provided/compiled/distributed by NSDL as per the existing guidelines of the Income Tax Department (ITD) for the purpose of facilitating the users in converting downloaded form 16A into PDF format TDS Certificate. NSDL may modify these to meet with any changes required by the ITD. The users of these formats and utilities may, at the time of furnishing the e-TDS returns, verify from this section that they are using the latest applicable version.

The information contained in other sections has been prepared/compiled/distributed for the convenience and general information of site visitors and NSDL reserves the right to change, partly or completely, the information provided on the website.

While utmost care has been exercised to ensure the accuracy of compilation, correctness and completeness of the information/formats/utilities provided on this website, NSDL does not warrant (whether expressed or implied) as to the quality, efficacy, completeness, performance, or accuracy of the information/formats/utilities and disclaims all claims, liabilities, losses and damages arising out of the use of this information/formats/utilities that infringes the intellectual property rights (including without any limitation any patent, copyright, registered design, design right or trademark) of any third party. The users of these formats and utilities acknowledge to have read and understood the terms and conditions of the license granted by the third party (PD4ML and zefer.org) for the purpose of using these formats and utilities and unconditionally agrees and accepts the same. The users further agree to adhere all the terms and conditions laid down in the license and agree not to violate or breach any terms and condition of the license granted by the third party (PD4ML and zefer.org) and in the event of any such breach, the users shall indemnify NSDL for the same. The information/formats/utilities contained herein cannot form the basis for any dispute between NSDL, TIN Facilitation Centres established by NSDL, deductors and other users of the system.

NSDL is not responsible for any contents of other websites, linked or referred to from this website. NSDL will not be liable in any manner, if any damage occurs by the use of information presented on other websites referred.

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You should carefully read the following terms and conditions before using, installing, copying, or distributing this software. Unless you have a different license agreement signed by zefer.org, your use, installation, copying, or distribution of PD4ML indicates your acceptance of this agreement ("License").

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After accepting above agreement, you may download the Form 16A PDF Converter (click here)

Utility once downloaded can be used for converting PDF file as and when required for all future files.

The 'Form 16A PDF Converter Utility' is a Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE: 1.4.1.0 ] should be installed on the computer where the Form 16A PDF Converter is being installed. Java is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdk or you can ask your vendor providing computer facilities (hardware) to install the same for you.

Procedure to convert zip file to PDF file:

• 1. The following software can be used for extraction of zip files:
       1.1 WinZip version 9.0 and above
       1.2 WinRaR version 3.90 and above
       1.3 7-Zip version 4.65 and above
  
  2. Extract zip file by providing the password .i.e. TAN Registration Number.
  
  3. Pass extracted text files through PDF Converter Utility.
  
  4. To open 'Form 16A PDF Converter Utility' double-click on the 'Form 16A PDF Converter Utility.jar'. Utility will open as shown below

5. Form 16A Input File Name with Path:        Click on browse and select the Form 16A input file; in case of multiple files select all the form 16A files 6. Form 16A Error/PDF File Path: Specify the path where 'error/PDF' file should be generated by the utility on completion of validation. The path can be same as the input file path or different. Do not specify any filename, provide the file path only. 7. Provide Details to be Printed on Form 16A:          7.1 Full Name: Provide full name of responsible person.          7.2 Father's Name: Provide father's name of responsible person.          7.3 Place: Provide place of the responsible person.          7.4 Date: Provide date in dd/mm/yyyy format. 8. Error File:       8.1 In case of an 'invalid file', an 'error file' will be generated. This will be a text file with the same filename as the input file with '.err' extension.                  Ex: If the input file is 'MUML00051C_201112_Q3_FORM_16A_0000001751_0001_OF_0001.txt' then, error filename will be 'MUML00051C_201112_Q3_FORM_16A_0000001751_0001_OF_0001.err'.                  The error file will contain details of erroneous records like Line no and error description. 9. PDF File:           9.1 In case the input file is valid, utility will be generated in a folder; nomenclature of the folder will be TAN_FORM16A_AY_Quarter_Date, which will contain PDF files of all the deductee PAN present in input file. The nomenclature of the PDF file generated is PAN_FORM16A_AY_Quarter.pdf.

Procedure to Request for FORM 16A

1. Login to TAN Registration Account with user id, password and TAN.
2. Request for Form 16A can be made for the TAN logged in only. One TAN cannot request for Form 16A of another TAN.
3. On successful login, under menu ‘Form 16A’, select option ‘Form 16A File Request’.
4. Clicking on aforementioned option, screen to provide following details will be displayed.
• Financial Year and Quarter for which Form 16A required.
• Details of challan/transfer voucher and deductee present in the TDS statement filed for the period for which Form 16A requested. This information is for verification purpose.
5. Verification details:
1. Login to TAN Registration Account with user ID, password and TAN
2. If statements for Form 26Q and 27Q are filed for the period of request of Form 16A (example, request for F.Y. 2010-11, Q4), provide
1. challan/transfer voucher and
2. deductee details pertaining to any one statement.
Example: if challan / transfer voucher details are provided for Form 26Q, deductee details also should be provided of Form 26Q only.
3. Provide details of any one challan / transfer voucher present in the non salary TDS statement.
4. Provide details of any three distinct deductee records (PAN and corresponding deducted amount) present in the non salary TDS statement, i.e. it is not required to mention deductee details which are associated to the challan / transfer voucher provided.
5. If distinct deductee detail record in the statement is less than three then provide available distinct combination of PAN of deductee and corresponding deducted amount.
6. Form 16A will be provided on successful verification.
7. Option to request Form 16A for one PAN or all PANs is available.
8. Two attempts within a day are provided to correctly answer the verification questions for statement required.
9. In case of two unsuccessful attempts within a day for the same period (i.e. Financial and Quarter); request for such period can be placed only on next day.
10. On successful verification, request number is generated. Form 16A is e-mailed to the user within 48 hours on the e-mail ID provided at the time of  TAN registration.
11. Form 16A is provided in a text file. In case of large number of records in the Form 16A requested, the Form 16A is split in multiple files and emailed, owing to restriction of mail size at the user.
12. In case Form 16A is split in multiple files then each file is sent by separate e-mail. File is password protected. To open the file, enter TAN registration number.

Procedure to Download Form 16A PDF Converter Utility (Click Here)

Procedure to convert Form 16A txt file to Form 16A PDF File (Click here)