Can you pl. send me urgently format of indemnity bond to be taken from the contractor to issue him duplicate TDS Certi (Form 16A) which has been lost by him. Rgds, Ramesh
28 March 2011
No need for Indemnity bond to issue duplicate TDS certificate. Dont worry you can issue the duplicate TDS certificate he will get credit of the amount only as shown by you in your TDS return. So just go ahead.
29 March 2011
If the certificate is lost, deductor may issue a duplicate Certificate on a plain paper giving necessary details as contained in Form No. 16A. [Refer Rule 31(4)].
29 March 2011
Income Tax Rule for Issue of duplicate TDS Certificate
Rule 31 (4) of Income Tax Rules, 1962 gives the prescribed procedure for issue of duplicate TDS Certificate and a format of such certificate. Accordingly one can give complete details (as contained in Form No.16A) of deduction and deposit of tax preferably on the letterhead of the company to enable the party