CBDT Circular on certificate for deduction of tax made by Central Government departments

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Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments

Circular: No. 749, dated 27-12-1996.

Under the provisions of section 203, the Drawing and Disbursing Officers (DDOs) of various Central Government Departments are deducting tax from payments made to its employees, contractors, etc. The taxes so deducted are being paid into Government account by book adjustment. Consequently, the TDS certificates issued by such DDOs do not carry details like challan numbers, dates of payments into Government account, etc. For these reasons, the same are being rejected by the Assessing Officers and this is creating hardship for the assessees.

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