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T. Banusekar

I am the drawing and disbursing officer of my employer company. We have on salary payments, deducted tax at source from the employees of the company.

We have also issued a TDS certificate to the employees in Form 16. Some of the employees have lost the Form and have, therefore, requested us to issue duplicate certificates in respect of the same. Is it possible for us to issue a duplicate certificate?

K. Ranganathan

Reply

Rule 31(4) of the Income-Tax Rules provides that in a case where the TDS certificate issued by the person responsible for deducting tax at source is lost, the person responsible for deducting tax at source may issue a duplicate certificate of deduction of tax at source on a plain paper giving necessary details as contained in the tax deduction certificate.

Sub-rule 5 of the said rule also provides that an assessing officer (AO), before giving credit for the tax deducted at source on the basis of the duplicate certificate, shall get the payment certified from the AO designated in this behalf by the Chief Commissioner or the Commissioner and shall also claim an indemnity bond from the assessee.

It would, therefore, be possible that a duplicate TDS certificate be issued as contemplated under Rule 31(4) by an employer where the employee has lost his TDS certificate originally issued. Credit can also be claimed by the employee on the basis of this duplicate certificate in the manner laid down in Rule 31(5).

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