UNIQUE TDS CERTIFICATE NUMBER TO BE FILLED IN INCOME TAX RETURN ?

If you have gone through Income Tax return form for Assessment year 2012-13 carefully a column in tds (tax deducted at sources) schedule is to be filled with  details of Tax deducted at source from other than salary column no (iii).This field is not given under Details for Tax deducted at Source from Salary .Though this column is given in all the ITR in TDS schedule for tax deducted other than salary income .To Get an idea what we are saying TDS Abstract from ITR-1 is given in the Picture Given below.

Now the question is  

1. what is this Unique TDS certificate number.? 
2. From where I can get Unique Tds Certificate number ?
3. whether it is mandatory to Be filled ?
4. what if we don't fill the Unique TDS certificate Number in the return?

What is the Unique TDS certificate Number.:  CBDT has issued Circular 03/2011 on May 13, 2011,detailing new procedure of Issuance of TDS Certificates in Form No. 16A for Tax deducted on or after 01.04.2012

For the following categories of deductors, has been  directed mandatory to download Form 16A from TIN Web Site and issue such downloaded certificates to deductees

1. Companies
2. Banks
3. Co-operative society engaged in banking business

For other deductors, it was optional to download Form 16A from TIN Web site ,Such downloaded TDS certificate will have a unique TDS Certificate Number.This procedure is applicable for all deductions made on or after 01-04-2011 by these three type of deductors.

So ,if your TDS other than salary has been deducted by above said three categories of  persons ,TDS certificate issued to you must have a number on  TDS certificate in Alphabets. That Number is called Unique  Tds Certificate Number (normally consists of 6 Alphabets)

From where I can get Unique Tds Certificate number ?

As explained above if deductor download the TDS certificate from TIN -NSDL Form 16A must have this number but tax deducted in FY 2011-12 , it was mandatory to download Form 16A for only  three type of deductors .If You have received Form 16A from these three type of deductor without bearing Unique TDS certificate Number then request deductor to issue Form Downloaded from TIN-NSDL.

But  in case of Other deductor you may not get Form downloaded Form 16A from TIN-NSDL as it was optional for them to download Form 16A .Due to this in case of other deductor you may not have Unique TDS certificate .Further In case of tds on salary no such column is provided in Income Tax return form itself.

How To download Form 16A from Tin NSDL Only for Deductor

Whether it is mandatory to Be filled ?

As explained above Unique TDS certificate Number is available only on Form 16A downloaded from TIN-NSDL site .Further in Financial Year 2011-12 it was not mandatory for all type of deductors to issue only form 16A downloaded from TIn-NSDL website ,so it is not mandatory to Fill Such number in Income Tax return Form . You can fill Unique Tds certificate number where ever available.This has also been given in E filing utilities issued by the Income Tax department in excel .In comment to this filed "Fill 8 character Unique TDS certificate number wher available"has been shown.

What if we don't fill the Unique TDS certificate Number in the return?

This Field is not mandatory as of now .So there is no direct effect on your income tax return or on your refund ,but it is advisable to fill this number where available with us .In our opinion Income Tax department has inserted this column to educate and  digest this new features by all tax payer in voluntary manner .So that there is a smooth run when this field is declared as mandatory field and Income tax department is planning to do so from Fy 2012-13 Assessment year 13-14.Please refer circular 1/2012 in which it has been instructed to to all type of deductors to issue form 16A(non salary tds certificate) only after downloaded the same from the TIN-NSDL website for tax deducted on or after 01.04.2012 . 

Attention :Our Advice to our all readers is that before filing you income Tax return ,you must check your form 26AS and should match all entries of tax deducted /collected .Please also verify Tax directly deposited by you like advance tax and Self assessment tax . If you have noticed any discrepancies  then first sought out that difference and file return only after complete matching  other wise you may fall under income Tax procedure trap like my friend Nitika Budiraja has fallen.