Certification for Tax Deducted at Source and Tax Collected at Source are to be issued in the following manner –
Form no. 16 for TDS from Salary
Form no. 16B for TDS under section 194-IA
Form no. 16A for any other TDS
Form no. 27D for TCS
Time limit for issue of TDS are as given under
| Form no. | Period | Due Date | |
| Form No. 16 | Annual | On or before 31st May of the financial year immediately following the financial year in which tax is deducted. | |
| Form No. 16A/ 27B | Quarterly | Within 15 days from the due date of furnishing quarterly TDS/TCS. | |
| Form No. 16B | – | Within 15 days of furnishing challan in Form No. 26QB | |
