eTutorial – Form 16A October 19, 2011 Tax Information Network

eTutorial – Form 16A October 19, 2011 Tax Information Network of Income Tax Department (managed by NSDL) 1

Form 16A from TIN As per Income Tax Department (ITD) circular no. 03/2011 dated May 13, 2011 Companies and Banks are required to issue Form 16A from TIN to their deductees for deductions made from April 1, 2011 (F.Y. 2011-12). Form 16A is available to registered TANs at TIN. Form 16A is available from F.Y. 2010-11. Form 16A can be requested from TIN by all category of deductors (example; Individual, Firm, HUF, Company, Government, etc.) Tax Information Network of Income Tax Department (managed by NSDL) 2

Online TAN Account – Request for Form 16A file Users can request Form 16A from F.Y. 2010-11 onwards Tax Information Network of Income Tax Department (managed by NSDL) 3

Online TAN Account – Input Screen for Request for Form 16A Form 16A files can be requested for the period for which TDS/TCS statement has been successfully accepted at the TIN central system. Select Financial Year and Quarter from the drop down for which Form 16A is required. Tax Information Network of Income Tax Department (managed by NSDL) Please check status of TDS/TCS statement at the TIN website under ‘Quarterly Statement Status’ view. 4

Guidelines to request Form 16A file Verification details: To request for the Form 16A file, provide the following updated details (corrected details, if any correction statement is submitted and accepted) of the TDS statement for the quarter for which file is required: – challan/transfer voucher and – deductee details If statements for Form 26Q and 27Q are filed for the period of request of Form 16A (example, request for F.Y. 2010-11, Q4), provide details pertaining to any one statement. Example: if challan / transfer voucher details are provided for Form 26Q, deductee details also should be provided of Form 26Q only. Question No 1. – Provide details of any one challan / transfer voucher as reported in the TDS statement for the quarter. Tax Information Network of Income Tax Department (managed by NSDL) 5

Guidelines to request Form 16A file Question No. 2 – Provide details of any three distinct deductee records (valid PAN and corresponding deducted amount) present in the TDS/TCS statement. It is not necessary to mention deductee details associated to the challan / transfer voucher provided in question no.1. Example: PAN and Amount of Tax deducted to be quoted when Count of Deductee records is more than 3 in the TDS/TCS return Sr. No. PAN of Deductee PAN with multiple records with same PAN with multiple records with different deducted amount deducted amount Amount of Tax deducted To be quoted Amount of Tax deducted 1 BJDPS4564B 1000.00 1,000.00 2 BJDPS4564B 1000.00 4,000.00 3 BJDPS4564B 1000.00 5,500.00 4 ADAPR1234B 2500.00 2,500.00 5 BATPS1448G 3000.00 3,000.00 To be quoted Any of the ticked details can be mentioned during verification In case of multiple entries for a PAN in TDS/TCS return, individual amount for a record is to be quoted not the sum total of amount deducted for that PAN . Tax Information Network of Income Tax Department (managed by NSDL) 6

Guidelines to request Form 16A file – If distinct deductee detail record in the quarter is less than three then provide available distinct combination of valid PAN of deductee and corresponding deducted amount. For example: PAN and Amount of Tax deducted to be quoted when Count of Deductee records is equal to or less than 3 (different PAN and deducted amount) PAN with multiple records same deducted amount Sr No PAN of Deductee Amount of Tax deducted To be quoted 1 BJDPS4564B 1000.00 2 ADAPR1234B 2500.00 3 BATPS1448G 3000.00 PAN and Amount of Tax deducted to be quoted when Count of Deductee records equal to or less than 3 (same PAN and deducted amount)** Sr No PAN of Deductee 1 BJDPS4564B 2 BJDPS4564B 3 BJDPS4564B PAN with multiple records different deducted amount Amount of Tax deducted To be quoted 1000.00 1000.00 1000.00 **You may mention all three transactions or only one Tax Information Network of Income Tax Department (managed by NSDL) 7

Online TAN Account – Verification Screen for Form 16A Provide details of any one challan / transfer voucher present in the TDS/TCS statement. Tax Information Network of Income Tax Department (managed by NSDL) 8

Online TAN Account – Verification Screen for Form 16A Provide details of any three distinct deductee records (PAN and corresponding deducted amount) present in the TDS/TCS statement, i.e. it is not required to mention deductee details which are associated to the challan / transfer voucher provided. If distinct deductee details record in the statement is less than three then provide available distinct combination of PAN of deductee and corresponding deducted amount Tax Information Network of Income Tax Department (managed by NSDL) 9

Online TAN Account – Option to place request for Form 16A Option 1 Option 2 Request for Form 16A can be placed 1.either for all PANs or 2.for multiple PANs (Ten PANs) for which statement has been filed in the quarter. On selecting the option for Form 16A for Individual PAN, deductor needs to fill in the PAN of the deductee/s for which Form 16A is required. Text file in compressed format (.zip) will be sent on registered email ID and available for download in TAN Account. 10 Tax Information Network of Income Tax Department (managed by NSDL)

Online TAN Account – Form 16A File Request Confirmation Screen After successful verification, request number is generated and the Form 16A file is e-mailed to the user within 48 hours on the e-mail ID provided at the time of TAN registration and available for download under the options ‘Downloads’. Tax Information Network of Income Tax Department (managed by NSDL) 11

Online TAN Account – Form 16A File View Status/Download Screen After successful verification and generation of request number Form 16A file is available for download under the options ‘Downloads’. View Status/Download All – Displays all the files requested by the Deductor View/Download by Date/Ref no – Deductor can search Form 16A files for which request was placed on the basis of the date or Ref no. Tax Information Network of Income Tax Department (managed by NSDL) 12

Online TAN Account – Form 16A File Download Screen Form 16A files can be downloaded from the link provided above for Form 16A files generated successfully. Tax Information Network of Income Tax Department (managed by NSDL) 13

Form 16A Text File On successful request, Form 16A text file (in compressed format .zip) will be sent on the registered email ID provided in the TAN account within 48 hours. Form 16A text file will also be available for download under the option If Form 16A file is greater than 2 MB after zipping, then the Form 16A zip files will be sent in multiple files of 2 MB. In order to convert the text file into PDF, user has to download PDF Converter Utility from the TAN account. Tax Information Network of Income Tax Department (managed by NSDL) 14

Online TAN Account – Form 16A PDF Converter Utility Download screen Click to download PDF Converter Utility. Tax Information Network of Income Tax Department (managed by NSDL) 15

Terms and Conditions to download Form 16A PDF Converter Utility Read ‘Terms Conditions’ download converter utility. and to PDF Click on the link above to read the ‘Terms and Conditions’ to download the Form 16A PDF Converter Utility. Click ‘Agree’ to activate the option ‘Click Here To Download’ the PDF converter utility. Tax Information Network of Income Tax Department (managed by NSDL) 16

Download Form 16A PDF Converter Utility from TAN Account Click ‘save’ to download and save the Form 16A PDF Converter Utility on your computer. Tax Information Network of Income Tax Department (managed by NSDL) 17

Form 16A PDF Converter Utility Download Provide path to save the Form 16A PDF converter utility. Tax Information Network of Income Tax Department (managed by NSDL) 18

Form 16A PDF Converter Utility Download File saved at the selected FORM 16A PDF CONVERTER.exe. Tax Information Network of Income Tax Department (managed by NSDL) path in the C drive in folder named 19

Unzipping Form 16A PDF Converter Utility Double click on ‘FORM 16A PDF CONVERTER.exe’ to extract the Form 16A PDF Converter Utility. To extract the utility click on unzip. Default path will be C drive. To provide any other path click on ‘Browse’ and select the desired path to save the Form 16A PDF converter utility. Tax Information Network of Income Tax Department (managed by NSDL) 20

Form 16A PDF Converter Utility unzipped After unzipping two files are created ‘PDF Converter Utility.jar’ and ‘Start Form16A Utility.bat’. Tax Information Network of Income Tax Department (managed by NSDL) 21

Executing Form 16A PDF Converter Utility Double click on ‘Start Form16A Utility.bat’ to operate the Form 16A PDF Converter Utility. Tax Information Network of Income Tax Department (managed by NSDL) 22

Procedure to convert Form 16A text file to Form 16A PDF File Extract Zip file containing Form 16A data in text form by using WinZip version 9.0 and above, WinRaR version 3.90 and above and 7-Zip version 4.65 and above. Extract zip file by providing the TAN registration number. Open the “Form 16A PDF converter utility” by double clicking the file “PDF Converter Utility.jar”. Click on “Browse” button of “Form 16A Input File Name with Path” and provide path of Form 16A text files. Tax Information Network of Income Tax Department (managed by NSDL) 23

Option to digitally or manually sign Form 16A Multiple options are available for digitally signing Form 16A PDF files. The following options can be used for digital signature: 1.E-Token 2.PFX file 3.DSC from Browser Option is available for the deductor to sign the Form 16A PDF manually after generation of the same. Tax Information Network of Income Tax Department (managed by NSDL) 24

Procedure to generate Form 16A PDF File with Digital Signature – eToken Browse and select Input file Form 16A text file received from TIN website. Browse and select Output file path to generate Form 16A PDF file. Browse and select DSC to digitally sign Form 16A PDF. Enter Password of DSC. Password is case sensitive. Tax Information Network of Income Tax Department (managed by NSDL) 25

Procedure to generate Form 16A PDF File with Digital Signature – eToken Select e-Token to digitally sign PDF. Tax Information Network of Income Tax Department (managed by NSDL) 26

Procedure to generate Form 16A PDF File with Digital Signature – eToken Provide following details of responsible person to be printed on Form 16A. Click to generate PDF. Tax Information Network of Income Tax Department (managed by NSDL) 27

Procedure to generate Form 16A PDF File with Digital Signature – .PFX File Browse and select Input file Form 16A text file received from TIN website. Browse and select Output file path to generate Form 16A PDF file. Browse and select DSC to digitally sign Form 16A PDF. Enter Password of DSC. Password is case sensitive. Provide following details of responsible person to be printed on Form 16A. Click to generate PDF. Tax Information Network of Income Tax Department (managed by NSDL) 28

Procedure to generate Form 16A PDF File with Digital Signature – DSC from Browser Browse and select Input file Form 16A text file received from TIN website. Browse and select Output file path to generate Form 16A PDF file. Browse and select DSC to digitally sign Form 16A PDF. Tax Information Network of Income Tax Department (managed by NSDL) 29

Procedure to generate Form 16A PDF File with Digital Signature – DSC from Browser Provide following details of responsible person to be printed on Form 16A. Click to generate PDF. Tax Information Network of Income Tax Department (managed by NSDL) 30

Procedure to generate Form 16A PDF File with Manual Signature Browse and select Input file Form 16A text file received from TIN website. Browse and select Output file path to generate Form 16A PDF file. Select ‘manual signature’ to generate PDF. Utility will generate Form 16A without signature of responsible person. Deductor has to print and sign each physical Form 16A manually. Provide following details of responsible person to be printed on Form 16A. Click to generate PDF. Tax Information Network of Income Tax Department (managed by NSDL) 31

Generation of Form 16A PDF File PDF files getting generated Tax Information Network of Income Tax Department (managed by NSDL) 32

Successful generation of Form 16A PDF PDF files generated successfully at the provided path Tax Information Network of Income Tax Department (managed by NSDL) 33

Form 16A PDF Form 16A PDF will be generated in a folder. Nomenclature of the folder: TAN Form16A FY Quarter date of PDF conversion. For example: AGRA10001E FORM16A 2011-12 Q1 20-06-2011 Form 16A PDF will be generated PANwise. Nomenclature of PDF: PAN Form16A 2011-12 Quarter.pdf For example: AAACA1924F FORM16A 2011-12 Q1.pdf Form 16A file is generated for valid PANs only. For deductee records with invalid PANs or PAN which are not present in the Income Tax Department database, PDF will not be generated. PAN wise summary file is generated which contains amount of tax deducted and deposited along with PAN Name. Tax Information Network of Income Tax Department (managed by NSDL) 34

Contents of Form 16A Form 16A from TIN will contain the following details: – Six digit unique Form 16A certificate number – TAN of Deductor – PAN of the deductee – Name and Address of Deductor and Deductee* – Name of Commissioner of Income Tax (TDS) – Assessment Year and Period (quarter) – Nature of payment wise details of amount paid/credited *Name and address of TAN and PAN will be as per data available in ITD database Tax Information Network of Income Tax Department (managed by NSDL) 35

Contents of Form 16A Form 16A from TIN will contain the following details: – Status of Booking – Summary of tax deducted at source in respect of deductee – Details of tax deducted and deposited through challans – Details of tax deducted and deposited through transfer voucher – ‘Last Updated’ date till which details of Form 16A is updated – Verification and responsible person details Tax Information Network of Income Tax Department (managed by NSDL) 36

Sample Form 16A PDF Form 16A PDF file with digital signature Form 16A PDF file without digital signature Tax Information Network of Income Tax Department (managed by NSDL) 37

Thank You Tax Information Network of Income Tax Department (managed by NSDL) 38