Form 16A

This query is : Resolved

sagar (Querist)
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11 March 2011 Is it valid to use the digital signature for Form 16A?
There is a circular no 2/2007 dated 21-5-2007 but it talks about form 16 only so please tell me is any particular circular there for form 16A?

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Expert)
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11 March 2011 A TDS certificate only give proper credit to the assessee of the amount that has been deducted and paid on his behalf. Since, now there is no requirement of giving the copy of the certificate. All that is needed are the payment details. Even if you have a TDS certificate but the amount of Tax has not been paid by the deductor no credit will be given to you. Digital Signature is used for the purpose of only authenticating the document, even though the circular does not mention the tds or tcs certificate a logical application would suggest that the same can be given. As what you are certifying with normal signature will be certified by a digital signature, of course the condition being you comply with all the conditions given in the circular.