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Form 16A, Download Income Tax Form 16A in PDF Format

Form No. 16A for Certificate of Deducted at Source. Form No. 16A is issued by the person who has deducted the tax at source to person from whose payment such deduction tax at source was made. This form is used for all deduction made under the section 193 to 196D of the Act. This certificate shall valid proof that tax was deducted by the person on given sum. This form contains permanent account number of both the parties, with TAN (Tax Deduction and Collection Account Number) of deductor.

View Form 26AS TDS Deduction Status Online

(1) The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer on behalf of the employee under sub-section (1A) of section 192 shall be in—

(a) Form No. 16, if the deduction or payment of tax is under section 192; and

(b) Form No. 16A if the deduction is under any other provision of Chapter XVII-B.

(2) The certificate referred to in sub-rule (1) shall specify:—

(a) valid permanent account number (PAN) of the deductee;

(b) valid tax deduction and collection account number (TAN) of the deductor;

(c) (i) book identification number or numbers where deposit of tax deducted is without production of challan in case of an office of the Government;

(ii) challan identification number or numbers in case of payment through bank;

(d) (i) receipt number of the relevant quarterly statement of tax deducted at source which is furnished in accordance with the provisions of rule 31A;

(ii) receipt numbers of all the relevant quarterly statements in case the statement referred to in clause (i) is for tax deducted at source from income chargeable under the head “Salaries”.

(3) The certificates in Forms specified in column (2) of the Table below shall be furnished to the employee or the payee, as the case may be, as per the periodicity specified in the corresponding entry in column (3) and by the time specified in the corresponding entry in column (4) of the said Table:—

TABLE

Sl. No.

Form No.

Periodicity

Due date

(1)

(2)

(3)

(4)

1.

16

Annual

By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted.

2.

16A

Quarterly

Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A.

(4) If an assessee is employed by more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers and Part B may be issued by each of the employers or the last employer at the option of the assessee.

(5) The deductor may issue a duplicate certificate in Form No. 16 or Form No. 16A if the deductee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the deductor.

(6) (i) Where a certificate is to be furnished in Form No. 16, the deductor may, at his option, use digital signatures to authenticate such certificates.

(ii) In case of certificates issued under clause (i), the deductor shall ensure that—

(a) the provisions of sub-rule (2) are complied with;

(b) once the certificate is digitally signed, the contents of the certificates are not amenable to change; and

(c) the certificates have a control number and a log of such certificates is maintained by the deductor.

(7) Where a certificate is to be furnished for tax deducted before the 1st day of April, 2010, it shall be furnished in the Form in accordance with the provisions of the rules as they stood immediately before their substitution by the Income-tax (Sixth Amendment) Rules, 2010.

Explanation.—For the purpose of this rule and rule 37D, challan identification number means the number comprising the Basic Statistical Returns (BSR) Code of the Bank branch where the tax has been deposited, the date on which the tax has been deposited and challan serial number given by the bank.

FORM NO. 16A
[See rule 31(1)(b)]
Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source
Name and address of the Deductors

Name and address of the Deductee

PAN of the Deductors

TAN of the Deductors

PAN of the Deductee

CIT (TDS)

Address………………………………………………

…………………………………………………………

City…………………… Pin Code……….………….…

Assessment year

Period

From

To

    Summary of PaymentAmount paid/credited

Nature of payment

Date of payment/credit

      Summary of tax deducted at source in respect of deducteeQuarter

Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200

Amount of tax deducted in respect of the deductee

Amount of tax deposited/remitted in respect of the deductee

  1. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH BOOK ENTRY

    (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)

S. No.

Tax Deposited in respect of the deductee (Rs.)

Book Identification Number (BIN)

Receipt numbers of Form No. 24G

DDO sequence Number in the Book Adjustment Mini Statement

Date on which tax deposited (dd/mm/yyyy)

                                                                  Total

  1. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN

    (The deductors to provide payment wise details of tax deducted and deposited with respect to the deductee)

S. No.

Tax Deposited in respect of the deductee (Rs.)

Challan identification number (CIN)

BSR Code of the Bank Branch

Date on which tax deposited (dd/mm/yyyy)

Challan Serial Number

                                                                  Total   VerificationI,…………………………, son/daughter of ………………………… working in the capacity of ……………………… (Designation) do hereby certify that a sum of Rs ………………………… [Rs. ………………………… (in words)] has been deducted and deposited to the credit of the Central Government. I further certify that the information given about is true, complete and correct and is based on the books of account, documents, TDS statement, TDS deposited and other available records.Place  Date Signature of person responsible for deduction of taxDesignation:Full
Name :

 

 


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