Taxation#003

Understanding Form 16 / Form 16A (TDS Certificate) download & verification

Get your TDS certificate from employer (Form 16) or deductor (Form 16A) issued every June.

At a glance

Jurisdiction

All of India

Who applies

Salaried employees (Form 16) and non-salary income earners such as contractors, professionals, and investors (Form 16A) whose payers have deducted TDS

Typical time

Same day (download from TRACES after deductor uploads); Form 16 is issued by 15 June each year for the preceding financial year

Fee

Free

Who should use this process

  • Any employee whose employer has deducted TDS on salary income is entitled to receive Form 16 (Part A + Part B) from the employer
  • Any individual or entity that has had TDS deducted on non-salary payments (interest, rent, professional fees, commission) is entitled to Form 16A from the deductor
  • Taxpayers who need to verify TDS credits before filing ITR
  • Taxpayers who have changed jobs during the year and need Form 16 from each employer

Who does NOT need to apply

  • Individuals whose income is below the TDS threshold and where no TDS has been deducted do not receive a Form 16/16A
  • Deductors are not required to issue Form 16A for transactions where TDS was not applicable or not deducted

Documents required

#DocumentType neededPurpose
1PAN CardSelf-attested CopyRequired to request Form 16/16A from the deductor and to verify entries on TRACES
2TRACES login credentials (deductee / taxpayer)Download / PrintLog in to TRACES to view and download Form 16A if the deductor has not provided it
3Form 16 (Part A + Part B) from employerSoft copy (PDF)Part A shows TDS deducted and deposited by employer; Part B shows detailed salary breakup and deductions for ITR filing
4Form 26AS / AISDownload / PrintCross-verify TDS entries on Form 16/16A against TDS credits appearing in Form 26AS
5Previous employer's Form 16(optional)Only if employment changed during the financial yearSoft copy (PDF)If changed jobs during the year, collect Form 16 from each employer to report consolidated salary income

Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.

Step-by-step guide

  1. 1

    Request Form 16 from employer

    Offline

    Form 16 is your legal right under Section 203 of the Income Tax Act. Approach your HR or payroll department and formally request Part A and Part B of Form 16 for the relevant financial year. The employer is legally required to issue Form 16 by 15 June every year. Part A is generated directly from TRACES and must carry the TRACES watermark; Part B is prepared by the employer and should be signed by the authorised signatory.

    1–3 days (depends on employer)Employer's payroll or accounts department
  2. 2

    Download Form 16A from TRACES (for non-salary TDS)

    Online

    For non-salary TDS (interest from bank, rent from tenant, professional fees), the deductor (bank, tenant, company) must provide Form 16A generated from TRACES. If the deductor has not issued Form 16A, you can check the entries on Form 26AS yourself. Log in to TRACES at tdscpc.gov.in as a taxpayer (deductee), navigate to 'View TDS / TCS Credit', and verify the TDS credited. You can also ask the deductor to share the TRACES-generated Form 16A with TRACES watermark.

    15 minutesTRACES — tdscpc.gov.in
  3. 3

    Verify Part A of Form 16 against Form 26AS

    Online

    After receiving Form 16 (Part A), compare every TDS entry (amount deducted, TAN of deductor, quarter) with the corresponding entries in your Form 26AS or AIS. The TAN, BSR code, and amount must match. Discrepancies occur when the employer deposits TDS late or files TDS returns with errors. If a mismatch exists, immediately request the employer to file a TDS correction statement on TRACES.

    20–30 minutesTRACES — tdscpc.gov.in
  4. 4

    Verify Part B of Form 16 for salary breakup and deductions

    Offline

    Part B of Form 16 is prepared by the employer and contains the salary breakup (basic, HRA, allowances, perquisites) and deductions declared by you (80C, 80D, HRA exemption, LTA, etc.). Verify that all investment proofs you submitted to your employer are correctly reflected. Also check that your income from previous employment (if any) is included in the computation — employers are required to factor in income from previous employers if you disclosed it.

    15 minutes
  5. 5

    Use Form 16 data to file ITR

    Online

    Use the verified Form 16 (Part A and Part B) figures to fill in your ITR. On the e-Filing portal, the salary details from Form 16 are often pre-filled via AIS. Cross-check pre-filled data with Form 16 figures and correct any discrepancies. Enter TDS credits from Form 16 Part A in the TDS schedule of the ITR. Ensure that any TDS deducted by previous employers is also captured by entering their TAN separately.

    30 minutese-Filing portal — incometax.gov.in

Government officers involved

Employer's Tax Deductor / Payroll Officer

Employer's Finance / HR Department

Step 1 — Issuance of Form 16

Generates Form 16 Part A from TRACES using the TAN and uploads TDS return; prepares and signs Part B based on declared investments and salary structure.

TRACES Administrator / TDS-CPC

Directorate of Income Tax (Systems), Ministry of Finance

Step 2–3 — TDS credit verification

Maintains TRACES platform, processes deductor-filed TDS returns, and makes Form 16/16A data available for download by deductors and deductees.

Government portals

TRACES (TDS Reconciliation Analysis and Correction Enabling System)

https://www.tdscpc.gov.in

View TDS credits, download Form 16A (as deductee), verify deductor's TDS filing status, and confirm TRACES watermark on Form 16 Part A.

e-Filing portal

https://www.incometax.gov.in

Cross-reference TDS credits from Form 16 against Form 26AS and AIS, and use the verified data to file the ITR.

Things to watch out for

Employer must issue Form 16 by 15 June

Employers who fail to issue Form 16 by 15 June attract a penalty of ₹100 per day under Section 272A(2)(g); you can file a complaint with the TDS ward if the employer delays.

Only TRACES-generated Part A is valid

Form 16 Part A must be downloaded from TRACES and carry the TRACES watermark; a manually prepared Part A is not acceptable and may cause TDS mismatch.

Multiple employers — collect all Form 16s

If you changed jobs, collect a separate Form 16 from each employer; failing to include all salary income in your ITR can trigger a scrutiny notice.

TDS mismatch blocks refund

If TDS shown in Form 16 does not match Form 26AS (due to late deposit by employer), the credit will not be available while filing; the employer must correct the TDS return before the mismatch can be resolved.

Form 16A quarterly issuance

Form 16A for non-salary TDS must be issued within 15 days of the TDS return due date for each quarter; banks often upload all four quarters only after May, so check near the ITR deadline.