Quick answer: Form 16 is the annual TDS certificate an employer issues for tax deducted on salary. Form 16A is the quarterly TDS certificate issued for tax deducted on non-salary payments such as professional fees, rent, commission or interest. Both help you claim credit for TDS when filing your return.
Both certificates are generated from the TRACES portal after the deductor files its TDS return. The details should match what appears in your Form 26AS.
Form 16 at a glance
- Issued by employers for TDS on salary
- Annual certificate, usually issued by 15 June after the year ends
- Part A: TDS deducted and deposited; Part B: salary breakup and deductions
Form 16A at a glance
- Issued by any deductor for TDS on non-salary payments
- Quarterly certificate, issued after the TDS return is filed
- Shows the section, amount paid and tax deducted
How to use them
- Match TDS figures with Form 26AS and the AIS
- Report the income correctly in your return
- Follow up with the deductor if credit is missing
Frequently asked questions
What if my employer has not issued Form 16?
You can still file your return using salary slips and Form 26AS, but ask your employer to issue the certificate.
Is Form 16A needed to file my ITR?
It is not uploaded with the return, but it helps you verify that TDS credit appears correctly in Form 26AS.
Can I get TDS credit if the deductor did not file its return?
Credit appears only after the deductor files its TDS return. Follow up with the deductor promptly.
Related: TDS return filing · ITR filing