Thursday, May 21, 2015

TDS :- Form 16 or Form 16A

Friends,  It is time to issue Form 16 or Form 16A certificate which is evidence of Deduction of Tax for deductee.   There is no requirement of any request from deductee side to deductor for issuing this certificate it is duty of deductor to issue Form 16 or Form 16A in time.  In case non-issue of these forms in time, Income Tax Department can issue notice to deductor for penalty @ 100/- per day for delay period.   Therefore, some FAQ's are given below which should be keep in mind for deductors :-

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.

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.FormPeriodicityDue Date
116AnnualBy 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
216AQuarterlyWithin fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A

I have worked with different branch offices during the financial year. How will information for Part B appear in my Form 16?

Part B information will be issued by the employer. TDS CPC will provide Form 16 containing only Part A details.

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.

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.

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.

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.

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

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..

While converting the file by using PDF converter, I am getting an error, "The file is tampered". How to rectify the error?

Install 1.3L version of TRACES PDF converter.

When I tried to generate Form 16 / 16A by using PDF converter, I am getting an error "O PDF files generated successfully". What should I do?

Download the updated version of PDF converter utility 1.3L.

From where can I download JRE 1.7v?

You can download JRE v1.7 from

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