Any TDS deducted on or after April 2011 by a deductor, which is

  • a company or
  • a banking company or
  • any bank or
  • banking Institution or
  • a cooperative society doing bank business

shall issue form no. 16A generated through TIN central system and which is with unique TDS certificate number. A deductor other than the referred above has an option to issue TDS certificate online which is downloaded from TIN website or manually as per existing procedure.

Authentication of TDS certificate inform 16A

If any deductor is issuing Form 16A after downloading from TIN Website has an option of signing the form either through digital signature or manually. However, in case the Form 16A is issued manually, then the same has to be authenticated only by manual signature.

Information as per CIRCULAR NO. 03 /2011 dated 13th May, 2011