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As per the rules, TDS certificate should be issued to the deductee within a month from the date of deduction of tax. But the format of new Form 16A requires quotation of acknowledgement number of TDS return filed. If I deduct tax in April, I should issue TDS certificate within one month, that is, up to the end of May, but return of TDS for the first quarter gets filed on July 15. This being the case how can I put acknowledgement number of TDS return or should I keep it blank.

This is a genuine difficulty addressed by the CBDT only for return relating to the last quarter. According to Circular F. No. 142/44/2006-TPL dated April 25, 2007, where the last quarter return has not been furnished on the date of issue of TDS certificate, the certificate cannot possibly contain the details relating to the quarterly return. Accordingly, the fact that such information cannot be given due to the above reason can be mentioned in the TDS certificate.

S. MURLIDHARAN

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