Form 16
Jagmohan
(Querist) 29 December 2009
This query is : Resolved
I seem to have misplaced form 16 for 2006-2007 & 2007-08. Please tell me the procedure to get the same. How long does it take.
A V Vishal
(Expert) 29 December 2009
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).
Vineet
(Expert) 29 December 2009
For AY 2007-08 and AY2008-09 to which your matter pertains, the TDS certificates were not required to be enclosed with return of income to claim credit of such TDS. Hence it is not necessary for you to posess original TDS certificates as was the case earlier as far as you have mentioned correct details of TDS in your return and your deductor has furnished correct details including your PAN in the TDS returns filed by him.
The duplicate certificates can only be issued by the deductor who will mention DUPLICATE on the certificate. In the case you are not allowed credit for TDS for any reason, you can apply for rectification alongwith such duplicate certificate and an affidavit in this regard.
soumitra basu
(Expert) 30 December 2009
In addition to the above I can only mention the department may claim Indemnity Bond to give you the credit for Tax Deducted.
