What is Form 16A - How to Get and Fill Form 16A

Introduction

For a salaried individual, the end of the financial year is usually marked by the receipt of Form 16 from the employer. It is a familiar document, often called the salary certificate. However, many taxpayers are baffled when they receive a separate, similar-looking document from their bank or insurance company called Form 16A.

While Form 16 captures the tax deducted on your salary, Form 16A captures the tax deducted on income other than salary. Whether you earned interest on a fixed deposit, received a commission for selling insurance, or got paid for freelance consulting work, the payer is likely to have deducted TDS. Form 16A is the official proof of this deduction.

In the eyes of the Income Tax Department, Form 16A is just as critical as Form 16. If you ignore it and fail to report the income mentioned in it, you risk receiving a notice for under-reporting income. In this guide, we will break down the components of Form 16A, how to obtain it (since you cannot download it yourself), and how to use it to ensure your tax return is error-free.

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Table of Contents

1. What is Form 16A?
2. Who Issues Form 16A?
3. Difference Between Form 16 and Form 16A
4. Components of Form 16A
5. When is Form 16A Issued? (Due Dates)
6. How to Get Form 16A (Can You Download It?)
7. How to Fill/Verify Form 16A
8. Importance of Form 16A for ITR Filing
9. What to Do If There is a Mismatch?
10. FAQs

What is Form 16A?

Form 16A is a TDS Certificate issued under Section 203 of the Income Tax Act, 1961.

It certifies that the deductor (payer) has deducted a specific amount of tax from the payments made to you and has deposited it with the Central Government.

It covers all incomes subject to TDS except Salary. This includes:

• Interest on Securities.
• Interest on Fixed Deposits (FDs) and Recurring Deposits (RDs).
• Rent received on land, building, or machinery.
• Commission or Brokerage.
• Professional or Technical Fees.
• Contractor Payments.
• Winning from Lotteries or Horse Races.

Similar Read: What is the difference between Form 16 and Form 16A?

Who issues Form 16A?

Form 16A is issued by the entity that makes the payment and deducts the tax. You might receive multiple Form 16As in a single year from different sources.

Common Issuers:

1. Banks: For TDS on interest income (if it exceeds ₹40,000/₹50,000).
2. Tenants: If you have rented out a commercial property and the tenant is a company/business liable to audit.
3. Clients: If you are a freelancer, your clients will issue this form for TDS on professional fees.
4. Insurance Companies: For TDS on commission paid to agents.

Difference Between Form 16 and Form 16A

While both serve the same purpose (proof of tax payment), they apply to different income heads.

Form 16:

• Source: Salary Income.
• Issuer: Employer only.
• Frequency: Annual (Issued once after March 31st).
• Content: Detailed breakdown of salary, allowances, and 80C deductions.

Form 16A:

• Source: Non-Salary Income (Interest, Rent, etc.).
• Issuer: Banks, Financial Institutions, Companies.
• Frequency: Quarterly (Issued 4 times a year).
• Content: Summary of payment amount and TDS deducted. It does NOT contain details of your investments or tax-saving deductions.

Components of Form 16A

When you look at Form 16A, you will see it is a standardized document generated from the TRACES portal. It contains:

1. Name and Address of Deductor: The person/entity cutting the tax.

2. TAN of Deductor: Tax Deduction and Collection Account Number.

3. PAN of Deductee: Your Permanent Account Number (PAN). (Crucial check: If this is wrong, you won't get credit.

4. Assessment Year: The year in which you will file the return (e.g., AY 2025-26 for payments in FY 2024-25).

5. Summary of Payment: A table showing:

   1. Amount Paid / Credited.
   2. Date of Payment.
   3. Amount of Tax Deducted.
   4. Date of Deposit of Tax into Govt Bank.
   5. Challan Identification Number (CIN).

When is Form 16A Issued? (Due Dates)

Unlike Form 16, which is annual, Form 16A is tied to the quarterly TDS returns. The deductor must issue it within 15 days from the due date of filing the return.

• Quarter 1 (Apr-Jun): Issued by 15th August.
• Quarter 2 (Jul-Sep): Issued by 15th November.
• Quarter 3 (Oct-Dec): Issued by 15th February.
• Quarter 4 (Jan-Mar): Issued by 15th June.

Note: While the rule mandates quarterly issuance, many banks provide an option to download a consolidated annual certificate at the end of the year for customer convenience.

How to get Form 16A (Can You Download It?)

This is a common question: "Can I download Form 16A from the Income Tax portal?"

No. You cannot download it directly from the Income Tax e-filing portal. Only the Deductor can download it from their TRACES login and give it to you.

Ways to Get It:

1. From Bank: Most major banks (HDFC, SBI, ICICI) allow you to download Form 16A from their Net Banking portal. Look under the "Tax" or "Service Requests" tab.
2. From Employer/Client: If you are a freelancer, you must email your client and request the certificate.
3. From TRACES (as Deductor): If you are the one who deducted tax (e.g., you bought a house and paid TDS), you can register on TRACES as a taxpayer and download Form 16B (for property) or Form 16A (for other payments).

How to Fill/Verify Form 16A

You do not "fill" Form 16A. It is a certificate issued to you. However, you must "Verify" it before using it.

Verification Steps:

1. Check PAN: Ensure your PAN is 100% correct. A typo here means the tax credit is sitting in a suspense account and not in your name.
2. Check Amount: Match the "Amount Paid" with your bank statement credit.
3. Check TDS: Ensure the TDS amount matches the 10% (or 20%) rate applicable.
4. Digital Signature: Ensure the form is digitally signed. An unsigned form is technically invalid.

Importance of Form 16A for ITR Filing

Form 16A is the bridge between your passive income and your tax return.

1. Prevents Notices: Reporting the exact income as per Form 16A prevents discrepancy notices from the CPC.
2. Claiming Credit: You need the TAN of the deductor (available on Form 16A) to fill the "TDS Schedule" in your ITR form. Without this, you cannot adjust the TDS against your final tax liability.
3. Audit Trail: If your case is picked for scrutiny, Form 16A serves as documentary evidence of the source of funds and tax compliance.

What to Do If There is a Mismatch?

Often, the TDS shown in Form 16A does not match your Form 26AS.

• Rule of Thumb: Always trust Form 26AS.
• Why? Form 26AS reflects what the government actually received. If Form 16A says ₹5,000 deducted but 26AS shows ₹0, it means the deductor took your money but didn't deposit it (or didn't file the return).
• Action: Contact the deductor immediately. You cannot fix this yourself. They must file a "Correction Statement" to update the government records.