Belated Issue or Non Issue of TDS Certificate

Failure to issue TDS certificate within the time allowed, attracts penalty of Rs. 100/- per day of default (Sec 272A(2)(g)). However, penalty will not exceed the amount of tax deductible or collectible, as the case may be.

For more details on Consequences of TDS defaults, Click here

31 thoughts on “Belated Issue or Non Issue of TDS Certificate

  1. Hi.. Want to know that, whether penalty of Rs. 100 per day is for every deducted?? I have suppose 8 deductee certificates to be issued.. Delay of 1 day in lead to penalty of Rs. 100 or Rs. 900/-..??

  2. Dear all,
    We could not download form 16a for our 2nd Qtr 2014-15 due to default return . now we correction return filled. please clearify me that how much penalty we have to pay now ?

  3. The Banks are not issuing TDS certificates even by 15th of May for the year ending 31st March, for pension and TDS deducted on Fixed Deposit interest. The SBI has not issued the TDS certificates in Goa, for interest of FDs till today, i.e.25th May 2015 for year ending 31st March 2015. Is there no authority to keep a watch on such delays? How does one justify such delay? Who is the authority to lodge a complaint?

  4. Does an employer have a option to issue part B of form 16. Part A of form 16 is required to be printed from TRACES. Is there any option whereby employer is not required to give part B of form 16. Please let me know.

  5. Respected Sir/Mam,
    I am into hotel accomodation business i wanted to ask that i have made a bill of rs 10,00,000/- and the person paying me the bill is deducting 10% amt i.e 1,00,000/- as TDS he is telling me that he will send me the TDS certificate as soon as possible but what if he fails to give me the TDS certificate.its a movie shoot group.and one more thing the person is telling me that i cant mention the deducted TDS amt on the bill. he is telling that give me the bill of 10,00,000/- and he will give me cheque of 9,00,000/- after deducting the 10% TDS but dont write anything regarding TDS on the bill.plz help me out on this.

  6. The TDS returns are not processed within 15 days of deposit. How is it possible to demand, download and issue form 16A within due dates.

  7. Suppose TDS return for Q1 for FY 2013-14 was filed in time, and is subsequently revised on say September 7th 2013, now TDS certificates are downloaded based on revised return, will there be any penalty for delay in downloading TDS certificates as 30th July has already passed?

  8. Dear Sir
    My friends income during the A.Y. 2013-14 is above 5 lacs than online return is compulsory, but he have not there ID & Password and he try to generate new ID & Password then the system show that he already registered but in the registration his mail id & mobile no is not registered hen how can he generate new ID & Password ?, please suggest me.

    Thanks

  9. Dear Sir,

    What if I’hd downloaded the certificate before 30/07/2013 but issue later. i.e After 30/07/2013

    1. Dear Sir,

      Failure to issue TDS certificate within the time allowed, attracts penalty of Rs. 100/- per day of default (Sec 272A(2)(g)).

  10. IS TDS ON FDR’S @20% REIMBURSEABLE.
    BECAUSE PAN NUMBER NOT ENTERED FDR IFO MINOR,NOW I REQUEST TO BANK TO RELEASE US TDS CERTIFICATE.

    IN THIS CASE BANK RELEASE US TDS CERTIFICATE OR NOT.

    PLEASE REPLY.

    1. Dear Sir,

      To the best of our knowledge, if PAN is not entered, 20% TDS is deducted. Further, please consult your Tax Consultant for more details.

  11. Hi, I noticed that TDS certificate for Q1 is to be issued before 30-July. If not, Deductor is liable to pay penalty of Rs.100/- per day. Please clarify how does IT dept. would know about delayed issuance of TDS certificates?

      1. if we have already downloaded tds certificate within the due date but what if i again want to download the same after the duedate due to lost of data saved .

  12. Dear Sir,

    I Want to know that Last date to issue Certificate is 31 st July or 30th July i have request for download the Form 16 A on this day 30th July Morning normally website was take to generate the same an hour but today it was almost 6 hours passed files was not generating so i have to pay penalty?in such case please clarify the same.

    1. Dear Sir,

      To the best of our knowledge the last date is 30th of July. If you have requested for the certificate on or before 30th of July then you will not be charged any penalty.

    1. Dear Sir,

      In revised returns your entire return replaces the original file, whereas in corrections statement only the part corrected in the return is replaced in the original file.

    1. Reg Correction :
      if the same is for wrong PAN or PAN modifiction then it says that within 7 days of filing the return.

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