What is Form 16 / 16A?
It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act. Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961. Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act. These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.
Is there any format for these certificates?
Form 16 / 16A are issued as per the provisions of Rule 31(1).
How are these forms generated?
These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.
What is the due date for the issue of these certificates?
| Sr. No. | Form | Periodicity | Due Date |
| 1 | 16 | Annual | By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted |
| 2 | 16A | Quarterly | Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A |
What should I do if I am not getting Form 16 from TRACES?
Ensure that you have filed Form 24Q for Quarter 4 with Annexure II. It is mandatory to file Annexure II giving actual particulars for the entire financial year, as Form 16 is generated on the basis of information provided in Annexure-II.
How are the particulars of those employees who are employed with more than one employer in a financial year to be shown in Form 16?
The employee should declare previous salary and TDS details, if any, with the current employer and the same should be considered by the current employer while deducting TDS on salary and issuing Form 16.
What can I do if I am unable to get the TDS certificate (Form 16 / 16A)?
It is the duty of every person deducting tax to issue a TDS certificate. In spite of your request, if you are denied the certificate then there is a chance that the tax deducted has not been deposited by the deductor to the government account. Please inform the department (PRO or TDS section) which will then do the needful.
I have not received TDS certificate from my employer. Can I claim TDS deducted from my salary?
Yes. The claim can be made in your return. Department, however, will raise a demand which will not be enforced on you but on your employer.
If a deductee comes back stating that the original TDS certificate is lost, can a duplicate certificate be issued?
Yes. Deductor will have to issue the duplicate certificate.
Even if no taxes have been deducted from salary, is there any need for my employer to issue Form 16 to me?
Form 16 is a certificate of TDS and in your case it will not apply. However your employer must issue a salary statement.
If I am receiving my pension through a bank who will issue Form 16 or pension statement to me – the bank or my former employer?
The bank will issue Form 16.
Can deductor download Form 16 without being registered on TRACES?
No, only registered user (deductor) on TRACES can download Form 16 / 16A.
While submitting request to download Form 16 / 16A, deductor has entered details correctly in Part 1 and Part 2 in validation details screen, yet it shows error as ‘Invalid Details’ in Part 1 and Part 2. What should deductor do?
Details to be filled in validation screen should be exactly the same as reported in the TDS statement. If you have filed any correction statement, Token Number and other details should be as per the latest correction statement.
I am unable to download Form 16 / 16A as the number of PANs for which Form 16 / 16A were submitted was higher, however the PDFs generated were less. What should I do?
Check the status of the PANs for which Form 16 / 16A has not been generated. These PANs might be with inactive status or not present in the TDS statement filed.
What is the password for opening Form 16 / 16A text file?
The password for opening Form 16 / 16A will be your TAN in capital letters, i.e., AAAA11111A.
Registered user on TRACES has updated the communication and address details on TRACES. However while downloading Form 16A, it shows a different address. How can deductor edit address details in Form 16A?
Details updated in ‘Profile’ section of your TRACES account will be saved only in TRACES and will not be updated in TAN database. To change details in TAN database, submit TAN change request form (Form 49B) at www.tin-nsdl.com.
Can I make any changes in the certificate generated by TDS CPC?
The certificates shall be generated in PDF format, therefore they are not editable. Deductor is thereby not permitted to make changes to these certificates. If any error is identified in the certificate, deductor will have to file a correction statement for the same.
Can Form 16 (Part A) / Form 16A be issued manually?
No. Only the Form 16 (Part A) / Form 16A downloaded from TRACES are considered as valid TDS certificates, as per CBDT circular 04/2013 dated 17th April, 2013.
What should I do in case company name is updated incorrectly in Form 16 (Part A) / Form 16A?
You need to check the respective quarterly statement and file a correction for the same. After filling correction, download Form 16 (Part A) / Form 16A.
How can I edit or add detail of authorized person in Form 16 / Form 16A?
Details of authorized person can be updated in ‘Profile’ section of deductor’s account in TRACES.
Source: TRACES
Dubrajpur post office deducted TDS from my Senior Citizen MIS during 2017-18 fin Year but till date Post Office not issued TDS certificate or not reflected in 26AS for filing return. Pl suggest where complain tobe loged. Thanks
How many times take to update form 16A from TDS Returned
I joined a new employer in 2016 ,form 16 for the assessment year 2017-2018 had deductions of all quarters (q1 to q4) . But for the 2015-2016,2016-2017 tax deduction was done only in two quarters and the same was mentioned in form-16.Now for getting a bank loan will there be any issue .if so how can I rectify the previous employers form 16 which was issued .please help
I joined new employer in feb’16 and no tax was deducted from my feb and march 16 salary, i was not given any form 16, when i downloaded from 26AS, i could only see income from my previous employer April 15 to Jan 16. Should i pay additional tax for the the income i recieved from new employer in feb and march16 as no records are there about this income in 26AS
yes, you must.
The total income as per Form 26AS and Form 16 differs because Annexure II was not submitted in the fourth quarter. How to rectify it? And is it okay to file returns without rectifying it?
My name is in Pancard is OK. but in FORM 16 found spelling mistake. what shall i do ? pleas give me right way???
sir i fill 24Q for quator 4 and annucture ii sir my problem is in gross salary we include other income also but that amount is not shown in any quator .is i have to include all other income in 24Q 4quater if i did so amount wont mach.what to do please help
If a job work is done by a firm on which TDS is applicable and the deductor has deposited the TDS by his personal name then how to get the complete details of deductor like his address or communication like mobile or e mail address and if possible, the name of his firm in which the deductor is proprietor/partner or director.
Thanks and regards
What I do if my employer not issued form 16 which is downloaded from traces
Dear Mam/Sir,
Kindly inform me whether form 16A has to send to the vendors in hard copy duly digitally signed by speed post or it can send by mail to their respective mail id.
Please confirm it from legal point of view by quoting relevant esce
Signed Form 16 has not been provided by the employer for the tax deducted at source ( Salaried) however we have downloaded form 16 from TRACES which reflects the TDS deducted and deposited to income tax dept.
Can we take this as the official form 16 though not signed by the employer.
Old demand standing on traces site despite this can i download form 16 and 16A.
Hi All,
there are multiple entries of single pan and only one entry (March)having tax in 24q, as we have deducted tds in the march month. While downloading form 16 from traces it asking the pan combinations. I have given One Combination and it asking me to give more.
Kindly help.
while submitting a request for form 16a An error Message was shown like “This statement has a challan with more valid PAN deductee more than enter by you please furnish those details”. I had tried all the combination to submit the request but still the same message only i received. How can i do it?
Hello Sir,
i am not able to fill ITR as i do not have Form 16 from my employer, as they are yet not registered, however time to time they deduct my taxes.
worry is how to fill the ITR without Form 16 – pls guide me
regards,
Pankaj
NEED ONE CLARIFICATION.
SOME OF THE EMPLOYEES WERE ADDED IN 26Q4 RETURN (FOR SALARY) WHOSE GROSS SALARY CROSSED RS 2.5 LACS PER ANNUM, BUT NET SALARY RECEIPT WAS BELOW RS 2.50 LACS ON ACCOUNT OF VARIOUS INVESTMENTS U/S 80C.
THE QUESTION IS THAT WHEN I ATTEMPTED TO TAKE FORM 16 FOR ALL, I WAS ABLE TO GET FORM 16 ONLY FOR THE EMPLOYEES FROM WHOSE SALARY TDS WAS DEDUCTED AND REMITTED.
HOW TO TAKE TRACES FORM 16 PRINT OUT FOR OTHERS? (ALL OF THEM ARE INSISTING FOR THE SAME AS TO BE TAKEN FROM TRACES)
CAN ANY ONE HELP OR SUGGEST TO TAKE PRINT-OUT FOR THE OTHERS (NON-DEDUCTEE) ALSO FROM TRACES MODE?
M V Swaminathan
India
I NEED ONE CLARIFICATION.
SOME OF THE EMPLOYEES WERE ADDED IN 26Q4 RETURN (FOR SALARY) WHOSE GROSS SALARY CROSSED RS 2.5 LACS PER ANNUM, BUT NET SALARY RECEIPT IS BELOW RS 2.50 LACS ON ACCOUNT OF VARIOUS INVESTMENTS U/S 80C.
THE QUESTION IS THAT WHEN I ATTEMPTED TO TAKE FORM 16 FOR ALL, I WAS ABLE TO GET FORM 16 ONLY FOR THE EMPLOYEES FROM WHOSE SALARY TDS WAS DEDUCTED AND REMITTED.
HOW TO TAKE TRACES FORM 16 PRINT OUT FOR OTHERS? (ALL OF THEM ARE INSISTING FOR THE SAME AS TO BE TAKEN FROM TRACES)
CAN ANY ONE HELP OR SUGGEST TO TAKE PRINT-OUT FOR THE OTHERS (NON-DEDUCTEE) ALSO FROM TRACES MODE?
M V Swaminathan
india
Form 16 is only generated for the employees filled in ANNEXURE 1 (deduction details) if you want to generate the form 16 you have to record those dedcutors in the annexure I show their salary FIGURE and show TDS Deducted AS ZERO
REGARDS
PRASAD SHETTY
Sir Where and how can submit my savings before the employer prior to deduct Income Tax from my salary. Is the necessary to take savings particulars from employees by the employer for calculating the income tax of each employees.
the deductors may send 16 form to income tax and it is reflected in 26AS form,. there should be a way of getting 16 form direct from 26AS,even if deductors do not send it to deductees.
I do expect necessary support and co-operation from your end for submission of e-TDS/TCS return in a smooth and hassle free manner.