Tds

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raju kumar

raju kumar (Querist)
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16 April 2012 Can I issue the TDS Certificate to party without filling our TDS Return ?

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Raju Kumar

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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16 April 2012 No you can not as the same will be immaterial. You have to quote the receipt no obtained after filing of the return in TDS certificate. So any certificate issued prior to filing of return is not valid.

Further, As per CBDT circular no. 03/2011 dated May 13, 2011, Form 16A will be generated from Tax Information Network (TIN). It is mandatory for Companies and Banks to issue Form 16A from TIN to their deductees for deductions made from April 1, 2011 (F.Y. 2011-12 onward.

Also check below link in this regard--

https://www.tin-nsdl.com/form-16a/form-16a-overview.php

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CA Prashant Gupta

CA Prashant Gupta (Expert)
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16 April 2012 No You should file tds return.

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CA Kishore Tallam

CA Kishore Tallam (Expert)
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17 April 2012 Agree with expert answers. Without filing TDS returns, u cannot generate TDS certificates since from April 01, 2011, TDS certificates are to be generated from TIN website..