<s>[INST] Whether the deductor is required to issue TDS certificates to the deductee under section 194-IB? [/INST] ​A certificate in Form No. 16C shall be issued by the deductor where tax is deducted under s​ection 194-IB. The form shall be issued within 15 days from the due date of furnishing challan-cum-statement in Form No. 26QC. </s>