How to issue
Form 16, Form 16A?
TDS certificate form 16/16A:
Form 16 / 16A is the certificate of tax deduction at source and issued in tax deduction by the employer on behalf of the employees. These certificates provide TDS / TCS details for various transactions. It is mandatory to issue these certificates to taxpayers.
Form 16 Eligibility
Any salaried person whose taxes have been deducted by the employer at the source is eligible to obtain Form 16. Regardless of whether their income is below the tax exemption limit or not, the employer must issue a Form 16 if they have deducted tax at source.
What is Form 16
Part A of Form 16 has basic details of the Employee and Employer, such as
a) Name of employee
b) Employee address
c) Employee’s PAN
d) Name of employer (tax deductor)
e) Employer address (tax deductor)
f) Employer’s PAN
g) Employer address
Form-16A for payments other than Salary
After successful filing of the TDS return for payments other than Salary – Form 26Q, you will need to download Form-16A. It can be downloaded from TRACES and considered valid TDS certificates.
Step by step procedure to download Form-16A.
1. Login to TRACES
Login to TRACES: enter user ID, password, TAN or PAN and captcha
2. Navigate to Form 16A
Go to Downloads> Form 16A
3. Select Financial Year and PAN.
Select the fiscal year and PAN for which you want to download Form 16A. Click “Go”. The deductor can request Form 16A through the option “Search PAN” or “bulk PAN”
4. Details of the authorized person
The details of the authorized person will appear on the screen. These details are obtained from the profile information in TRACES. Additionally, these details would be printed on Form 16A. Click Submit
5. Select one of the following options for KYC validation:
- KYC validation of digital signature support – select this option if you want to use KYC validation using DSC
- Normal KYC validation (without digital signature): select if you want to use KYC validation without using DSC
6. Success page
The success page will appear on the screen once the KYC details are validated. Two separate unique application numbers are generated for Form 16A. You can download the file from the “Downloads” tab
7. Go to Requested Downloads
Enter the application number or application date or See all. Select the appropriate row. If the status is “Available”, click the download button
8. Download the TRACES utility
Click the Download HTTP button to download the file. A zip file is downloaded.
Do not extract the file. Go to Downloads> Requested Downloads. Click the “Click here” button to download the TRACES utility.
9. Enter verification code
- Click on TRACES PDF Converter 1.4L to download the utility for Form 16A
10. Extract the zip file and open the JAR file.
What is the difference between form 16 & 16A?
Form 16 is the certificate using which the employer certifies how much tax was deducted at the source for a salaried employee and the total amount that was deposited as Income Tax. Whereas, Form 16A is to certify the TDS amount for non-salary earnings of an individual.
For the Form 16, TDS certificate is to be issued annually whereas TDS certificate in Form 16A is to be issued quarterly.