TDS · Glossary
Form 16A
TDS certificate issued by deductors for non-salary TDS (e.g., 194J, 194C).
Form 16A is the TDS certificate issued quarterly by every deductor (your clients) to every deductee (you), prescribed under Rule 31(1)(b) of the Income Tax Rules, 1962. It is the documentary proof that a specific TDS amount was deducted from a specific payment and deposited with the government.
While Form 26AS is the master record maintained by the IT department, Form 16A is issued by the deductor and contains the same data per deduction. If 26AS does not show a TDS deduction, but you have Form 16A from the client, you have evidence — useful when chasing late or missed filings.
Worked example
Client deducted Rs. 5,000 from Priya in June 2026 and issued Form 16A on 12 August 2026 (within 15 days of the Q1 26Q deadline of 31 July). The certificate shows TAN, deductee PAN, payment date, gross amount, TDS amount, and the BSR challan reference — Priya files this with her records.
Practitioner tip
Form 16A must be downloaded from TRACES by the deductor — not hand-typed. If a client sends a Word document instead, ask for the official TRACES PDF. The TRACES download has a digital signature that authenticates the certificate.
TDS rates & sections
Browse all TDS rates & sections →Related glossary terms
- Form 26AS — Consolidated annual tax statement showing all TDS, advance tax, and refunds.
- TDS (Tax Deducted at Source) — Mechanism where the payer withholds and deposits income tax on the payee's behalf.
More in TDS
These definitions are educational. Tax laws change annually — verify with a Chartered Accountant before making GST or income-tax decisions.