Where in a case, the TDS certificates is lost, the person 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 Form No. 16 or Form No. 16A, as the case may be.

The Assessing Officer before giving credit for the tax deducted at source on the basis of duplicate certificate, shall get the payment certified from the Assessing Officer designated in this behalf by the Chief Commissioner or the Commissioner and shall also obtain an Indemnity Bond from the assessee.

PLEASE NOTE:

• In case where more than one certificate is required to be furnished to a payee for deduction of income tax made during a financial year, the person deducting the tax, may on request from such payee, issue within one month from the close of such financial year a Consolidated certificate in Form No. 16A for tax deducted during whole of financial year.

• Form Nos. 16, 16A, 16AA can be issued on private stationery of the tax deductor or on the printed forms available in the market, without approaching the Income Tax Department. However, the above mentioned forms must be in prescribed proforma.