12 April 2013
Sir, In case of transfer takes place of govt. employee in the same financial year under two employers and two different TAN numbers also then form 16 will be prepared consolidated or separated? And if form 16 will be made separate then deduction u/s 80CCD comes in which form 16?
12 April 2013
If the drawing officer or Form 16 issuing officer(person) for both the places of employee is same then issuing of one form 16 is sufficient(i.e same TAN number at both the places)
In case the issuing officers are different(i.e separate TAN numbers) then required to issue two form 16 However if the second officer received all the information from the first employer for the details regarding salary paid and savings available at him related to such employee in public(i.e officially) then second employer one can issue but in case if any TDS deducted at first employer then must and should be required form 16 from both.
As well as while issuing two from 16 separately then each has to mention the details available at them. I.e for savings if the savings are made from deduction of salary then such amount of deduction at their shall be indicate at their form 16 and personal savings details where available such officer shall consider in his form 16.