Taxpayee/salaried person, if lost their original TDS Certificate (Form No. 16 / 16A) then they reached to employer to issue duplicate TDS Certificate. In this condition employer may be issue a duplicate certificate on a plain paper giving by the necessary details as contained in Form No. 16 or Form No. 16 A (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.
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.
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