To Whomsoever It May Concern
This is to certify that we have examined the books of accounts, TDS records, challans, returns, and other relevant documents of Mr./Ms./M/s ___________________________ (hereinafter referred to as “the Deductor”), having PAN: ________________ and address at __________________________________, for the financial year ** (Assessment Year __________)**.
Based on our verification of the records produced before us and explanations provided, we certify the following with respect to TDS compliance under the Income-tax Act, 1961:
1. TDS Deduction Summary
- Total amount liable for TDS deduction: ₹ __________
- Total TDS deducted: ₹ __________
- Section-wise summary of TDS deduction (e.g., 192, 194A, 194C, 194J, etc.):
- Section ________: ₹ __________
- Section ________: ₹ __________
2. Deposit of TDS
- Total TDS deposited with Government: ₹ __________
- Details of challans verified:
(Annexure / Statement of challans attached, if applicable)
We confirm that TDS deducted has been deposited within the prescribed due dates / with applicable interest for delayed deposits, wherever applicable.
3. Filing of TDS Returns
We further certify that the Deductor has filed the following TDS statements with the Income Tax Department:
- Form 24Q (Salary): Filed for all applicable quarters ✔ / No ❌
- Form 26Q (Non-salary payments): Filed for all applicable quarters ✔ / No ❌
- Form 27Q (Non-resident payments): Filed (if applicable) ✔ / No ❌
All statements have been filed within prescribed due dates / or delays (if any) have been disclosed.
4. TDS Credit Reconciliation
Based on verification of Form 26AS / AIS and books of accounts:
- TDS credited in government records matches books of accounts: ✔ Yes / ❌ No
- Any variance observed: ₹ __________ (if applicable, details enclosed)
5. Compliance Observation
Based on our examination, we certify that:
- TDS provisions under relevant sections have been complied with by the Deductor.
- Applicable returns have been duly filed with the Income Tax Department.
- Taxes deducted at source have been deposited within statutory timelines, except as stated above.
- Due diligence has been exercised in verification of records.
6. Limitation of Certificate
This certificate is issued based on the records and information made available to us by the Deductor. We neither guarantee the accuracy of underlying data beyond verification nor assume responsibility for hidden or undisclosed information.
This certificate is issued at the specific request of the Deductor for compliance purposes and should not be used for any other purpose without prior written consent.
Place: __________
Date: __________
For (Name of CA Firm / Chartered Accountant)
(Signature)
CA Name: ___________________________
Membership No.: _____________________
FRN (if applicable): ________________
UDIN: _______________________________
Seal: ________________________________
