Saturday, May 19, 2012

UNIQUE TDS CERTIFICATE NUMBER TO BE FILLED IN INCOME TAX RETURN ?


on Saturday, May 19, 2012

If you have gone through Income Tax return form for Assessment year 2012-13 carefully a column in tds (tax deducted at sources) schedule is to be filled with  details of Tax deducted at source from other than salary column no (iii).This field is not given under Details for Tax deducted at Source from Salary .Though this column is given in all the ITR in TDS schedule for tax deducted other than salary income .To Get an idea what we are saying TDS Abstract from ITR-1 is given in the Picture Given below.

Now the question is  
  1. what is this Unique TDS certificate number.? 
  2. From where I can get Unique Tds Certificate number ?
  3. whether it is mandatory to Be filled ?
  4. what if we don't fill the Unique TDS certificate Number in the return?

What is the Unique TDS certificate Number.:  CBDT has issued Circular 03/2011 on May 13, 2011,detailing new procedure of Issuance of TDS Certificates in Form No. 16A for Tax deducted on or after 01.04.2012

For the following categories of deductors, has been  directed mandatory to download Form 16A from TIN Web Site and issue such downloaded certificates to deductees
  1. Companies
  2. Banks
  3. Co-operative society engaged in banking business
For other deductors, it was optional to download Form 16A from TIN Web site ,Such downloaded TDS certificate will have a unique TDS Certificate Number.This procedure is applicable for all deductions made on or after 01-04-2011 by these three type of deductors.

So ,if your TDS other than salary has been deducted by above said three categories of  persons ,TDS certificate issued to you must have a number on  TDS certificate in Alphabets. That Number is called Unique  Tds Certificate Number (normally consists of 6 Alphabets)

From where I can get Unique Tds Certificate number ?

As explained above if deductor download the TDS certificate from TIN -NSDL Form 16A must have this number but tax deducted in FY 2011-12 , it was mandatory to download Form 16A for only  three type of deductors .If You have received Form 16A from these three type of deductor without bearing Unique TDS certificate Number then request deductor to issue Form Downloaded from TIN-NSDL.

But  in case of Other deductor you may not get Form downloaded Form 16A from TIN-NSDL as it was optional for them to download Form 16A .Due to this in case of other deductor you may not have Unique TDS certificate .Further In case of tds on salary no such column is provided in Income Tax return form itself.


Whether it is mandatory to Be filled ?

As explained above Unique TDS certificate Number is available only on Form 16A downloaded from TIN-NSDL site .Further in Financial Year 2011-12 it was not mandatory for all type of deductors to issue only form 16A downloaded from TIn-NSDL website ,so it is not mandatory to Fill Such number in Income Tax return Form . You can fill Unique Tds certificate number where ever available.This has also been given in E filing utilities issued by the Income Tax department in excel .In comment to this filed "Fill 8 character Unique TDS certificate number wher available"has been shown.

What if we don't fill the Unique TDS certificate Number in the return?

This Field is not mandatory as of now .So there is no direct effect on your income tax return or on your refund ,but it is advisable to fill this number where available with us .In our opinion Income Tax department has inserted this column to educate and  digest this new features by all tax payer in voluntary manner .So that there is a smooth run when this field is declared as mandatory field and Income tax department is planning to do so from Fy 2012-13 Assessment year 13-14.Please refer circular 1/2012 in which it has been instructed to to all type of deductors to issue form 16A(non salary tds certificate) only after downloaded the same from the TIN-NSDL website for tax deducted on or after 01.04.2012 . 

Attention :Our Advice to our all readers is that before filing you income Tax return ,you must check your form 26AS and should match all entries of tax deducted /collected .Please also verify Tax directly deposited by you like advance tax and Self assessment tax . If you have noticed any discrepancies  then first sought out that difference and file return only after complete matching  other wise you may fall under income Tax procedure trap like my friend Nitika Budiraja has fallen.


Three ways to check your Form 26AS has been explained Here


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  1. please tell me that whether after filing revise tds return, FORM 16A is again required to be generated for all deductee.

    and whether after filing revise return, FORM 16A certificate number (issued by TIN) will be same or new numbers will be given. Like deductor has generated form 16A from TIN and then filed revised tds return. So unique number of 16A will be same or will be different if we generate form 16A after filing revise return.

    With Regards
    CA Kunal Agrawal
    ca.kunal@ymail.com

    ReplyDelete
    Replies
    1. After revising the return Form 16A is to be generated only for affected PAN(deductees). If no change in revision then no need to generate form 16 again.However where mismatch in TDS challan and return is corrected then you have generate all form 16A of deductees shown in that particular challan otherwise mismatch will be shown in form 16

      After revision of return Form 16A certificate number remain same .However if pan is updated then new number will be generated

      Delete
  2. There is a problem with the Unique TDS Certificate number: TIN issues 6 character numbers. Excel e-filing utilities released by the IT department allow only filling in exactly 8 character numbers. Even the schema released for software developers states it is a 8 character number. So even if you want to you cannot enter the TIN issued certificate number while e-filing.

    ReplyDelete
    Replies
    1. Yes, the software does not accept 6 character certificate No. printed on Form 16/16A. I have left the col. blank, since it is not mandatory this time.

      Delete
  3. the unique tds number should also be updated in form 26 AS. The deductor might not always furnish the form 16A to the deductee. This ll lead to harrasment

    ReplyDelete
  4. Column 5 of Item 24, in ITR 1.The heading "Deducted year" is same as Assessment year or year indicated in the challan?

    ReplyDelete
  5. submitting return only on the basis of 26AS without viewing form 16 or
    16A is the best solution.

    ReplyDelete
  6. Shankar VenkataramanJune 6, 2012 at 1:25 PM

    For the Y.E. 31.03.2012, is it necessary that Post Office issues Form 16A generated from NSDL with Unique TDS certificate Number? Locally, my post office is unaware of this process and continues to issue me a manual form 16A. Can I still e-file my taxes? Or is it mandatory to provide Unique TDS certificate Number? There is some confusion in this regard because my auditor tells me that I cannot e-file unless I have Unique TDS certificate Number.

    ReplyDelete
    Replies
    1. Unique tds certificate is not mandatory so you can file return without it.

      Further it is not mandatory for post office to issue form 16A from tin-nsdl site.

      Manual form 16A is also valid .However make sure that tax deducted by post office is reflected in form 26AS online(in your pan ledger)

      Tax deducted in fy 2011-12 ,it is mandatory to issue form 16A downloaded from tin-nsdl site for Banks and companies only.

      Further tax deducted on or after 01.04.2012 it is mandatory for all deductor to issue form 16A downloaded from tin-nsdl site

      Delete
  7. Shankar VenkataramanJune 8, 2012 at 5:52 AM

    Mr. Gupta: Thank you for your prompt and clear response.

    ReplyDelete
  8. Schedule TDS 2 in ITR-1 in SAHAJ Return Form for TDS on Income other than Salary, column 3 is for Unique TDS Certificate No. and 8 boxes are provided, whereas the Form 16A issued by my Banker the deductor has a Certificate No.of 6 alphabets on the top right corner. However in the summary of TDS for each quarter there is a receipt No. of original quarterly statement having 8 alphabets. Should I fill the 6 alphas of Cert No. or 8 alphas of Recpt No. in the 8 boxes? Kindly guide me correctly

    ReplyDelete
    Replies
    1. Unique TDS number is given at top of the TDS certificate number ,Yes it is of 6 digit.

      In income tax return 8 cells are provided but number is of 6 digit.

      further you can verify your form 16A from link given below

      https://onlineservices.tin.nsdl.com/TIN/JSP/form16A/LinkToUnauthorizedView.jsp

      Delete
    2. The verification of 16A from link provided by the NSDL is actually a bit of a joke. You need to input the TDS certificate number in order to get a copy of form 16A. But, if I already have my certificate number, I have my Form 16A. Not sure what purpose it serves. It is like asking someone for proof of death. If they can personally provide you proof of death, it means they are not dead. If they are really dead, they cannot prove their own death.

      Delete
    3. The biggest joke is Unique TDS Certificate no on Form 16A is six characters, and e-filing excel file of Income tax department asks for 8 character number, and rejects a 6 character number. So, income tax department has introduced a new field, and at the same time, restricted the user from making genuine entries. If you want to file your return, you are forced to leave the column blank. Thank god, it is not mandatory yet. Once it becomes mandatory, NO-ONE CAN FILE ITR..............

      Delete
    4. income tax should move away from xls and move the return filing using online form - like passport web site. this will also give opportunity to correct such mistakes on server side, instead of millions of users facing same issue.

      they already have all the TDS info, form 16 from employer digitized. ITR2 can at least be fully automated where tax payer need not fill any of these information which is already there with income tax in digital form, make silly mistakes and do retification procedure etc.

      Delete
    5. yes ,but return due date and filing happened in July only and more bandwidth is required to operate such forms online .As you know even while uploading xml file some time it will take hour and you can think off the situation when ALL PERSON online filing return is using limited bandwidth and definitely site will be crashed ... so present system is better I think.

      Delete
  9. What is Deducted year in Sch TDS 2 (TDS on other sources) of ITR 1. Only four coloums given to fill this. If this is challan year than for a TDS deducted from a single bank only, we will be having more than one row - one for TDS deducted in 2011 and one for TDS deducted in 2012. Please let me know.

    ReplyDelete
    Replies
    1. year deducted means Financial year in which tax is deducted.For example your tax is deducted in Fy 2011-12 then type 2011 .

      This column is given for persons who' tax is deducted in earlier year but they have not shown that income in tax deducted year and now thy want to show the income in current year.

      In most of the case of return for ay 2012-13 ,2011 is to be given in this column

      Delete
    2. Thanks so much for your early and clear reply. I really appreciate

      Delete
  10. i want itr 1 sahaj for ay 2012-13 in excel format.kindly share a link or mail me @ john25586@gmail.com

    ReplyDelete
    Replies
    1. http://www.simpletaxindia.net/2012/05/download-itr-1itr-2itr-3itr-4s-excel-e.html

      Delete
  11. My income consists of interest on bank F.Ds + 25k as remuneration towards translation of books from publishers. Which IT form should I fill to claim refund of TDS? Will I be treated as a 'professional' or my income from 'profession? Kindly advise. Thanks.

    ReplyDelete
  12. My grateful thanks to your prompt reply. Best wishes.

    ReplyDelete
  13. I am filing ITR 2. I filled teh tab with TDS. I had two F16, so I entered two rows. The sheet is validated OK. But the salary is not reflected in Part B-TI, Row 1. What step am I missing?

    ReplyDelete
    Replies
    1. In sheet Part B-TI, Go to line number 80 schedule S fill salary details here

      Delete
  14. Hi I got my Form 16 TDS certificate from my employer.Using this how I can file my IT return?

    ReplyDelete
    Replies
    1. First download ITR-1 sahaj and go through it. You have file return through ITR-1 and check if there is specific problem then ask your query

      Delete
  15. Can I suppress the TDS on bank interest in income tax return and save myself from paying further tax (i.e 10 percent more) by filing manual return

    ReplyDelete
    Replies
    1. This is not the best policy , you must avoid this

      Delete
  16. I filed form 16A in July 2011 for the Assesment year 2011-12. But still my TDS refund is not credited to my bank account. So please let me know how to follow up on this and get the refund.

    ReplyDelete
    Replies
    1. write a letter to your ITO , and make ensure that you have filed ITR form not form 16A

      Delete
  17. I have paid the rent for a building for 2011-12. Owner is asking for the TDS certificate. How to get the form, form Number, please reply, where can I get the same.

    ReplyDelete
  18. I have received Form16A from SBI and Form16A from Citibank as I have some interests on FD from these banks. I come in highest tax payer brackit. Which chalan (280, 281, 282, 283) should I use to pay remaing tax apart from TDS. Do I need to give details of TDS paid from SBI and citibank?

    ReplyDelete
    Replies
    1. For balance tax use Challan 280. How to deposit balance tax step by step is available here

      http://www.simpletaxindia.net/2012/07/how-to-pay-self-assessment-tax-online.html

      Delete
  19. sir, i am srf in university of petroleum and energy studies my salary is 14000/month but they reducing tds 10% from my salary how it is possible from tds from fellowship? further i reques to u to tell how refund FORM 16A from incom tax depart. plz full prcocess. i hace all form 16 A

    ReplyDelete
  20. Him
    I tried to download the Form 16/16A from tin.
    It asks for a unique 6 digit TDS certificate number.
    How and where do I get this number.
    I am a salaried employee, the Form 16 issued by my company does not have the TDS certificate number nor they issue a TDS certificate. So In this case how do i get the TDS certificate number to download the Form 16 from tin.
    Thanks for your help.

    Best Regards,
    Gopinath B

    ReplyDelete
    Replies
    1. Form 16 Form and form 26AS both has similar information,further from tin-nsdl site you can download form 16 only if your employer has provided you form 16 from tin-nsdl site,no other method to check 6 digit number

      Delete