According to sources for the e-filing of TDS statement, Form 16/16A can be downloaded from TRACES portal- tdscpc.gov.in, according to the Income Tax department. Next the Form 16/16A contains 7-character TDS certificate number. Secondly the transaction based report (TBR) can be downloaded instead of TDS certificate for deductions made from non-PAN non-residents and reported in form number 27Q, the IT department mentioned on its Twitter account.
Thirdly the new format of Form 24Q is also available for TDS on salaries. The department said in a statement "The new form improves accuracy and avoids mismatches in the return of income tax filed by deductee”. Furthermore the due date for issue of TDS certificates in Form 16 and 16A is June 15, 2019 and the delay in issue of TDS certificate shall result in penalty of Rs. 100 for each day of default and the department has extended the deadline for issuance of TDS certificates to July 15 for cyclone-hit Odisha.
Moreover in a statement, the Central Board of Direct Taxes (CBDT) said with a view to redress genuine hardship faced by the deductors due to the severe disruption of normal life caused by cyclone Fani hitting Odisha earlier this month, the relief in TDS compliance is being given to the deductors in the state. Also the Income Tax Department has also extended the due date for depositing TDS for the month of April 2019 from May 7 to May 20 for deductors in cyclone-hit Odisha.
