Format of Form 16/16A , TDS certificate in respect of salary and other than salary payments have been amended vide Notification No 41/2010 Dated 31-05-2010. The changes were explained in detail in our bulletin issue of July 2010.
Thereafter on TIN web site, a new requirement has been prescribed in respect of Receipt Number. The same is explained in the following paragraphs
Summary of tax deducted at source in respect of deductee
The above part of Form 16A asks user to submit the following information
- Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200
- Amount of tax deducted in respect of the deductee
- Amount of tax deposited/remitted in respect of the deductee
Similar information is asked about all the four quarters in respect of employee in Form 16
Provisional Receipt No
Till now, after submitting eTDS statement , a Provisional Receipt Number was allotted by TIN system. This is a 15 character numeric number. Provisional receipt number will be referred as Token no for the statements pertaining to FY 2010-11 and onwards.
- Receipt number to be quoted in Form 16/16A will be generated by TIN.
- Receipt number will be generated for the quarterly TDS/TCS statements pertaining to FY 2010-11 and onwards uploaded to TIN.
- Receipt number generated will be of eight digits (alphabets) and will be applicable only for statements pertaining to FY 2010-11 and onwards.
- Eight digit receipt number can be obtained by viewing the status of the quarterly TDS/TCS statement at under Quarterly Statement Status feature available at TIN website
- Receipt number provided by TIN is in addition to the provisional receipt number provided on acceptance/upload of quarterly TDS/TCS statement.