30 December 2012
Now it is mandatory for 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.Earlier this was mandatory for only companies ,Banks and co-operative societies engaged in Banking services with effect from 01.04.2011 through circular number 3/2011.
Form 16A downloaded from TIN-NSDL can be signed manually or can be authenticated through digital signature only.
30 December 2012
Income tax department has not issued any circular in this respect. Only Form 16A is to be compulsorily issued by downloading the same from TIN Web site
Hence it is optional for deductors to download Form 16 Part A from TIN Web site, but it will be a good practice as employees will clearly know the credit of TDS amount