The difference between Form 16 and Form 16A in one place: Form 16 is the salary TDS certificate, Form 16A covers non-salary TDS. Who issues each, due dates, Part A vs Part B, and how to match both against Form 26AS and AIS before filing your ITR.
Form 16 is the salary TDS certificate. Form 16A is the non-salary version. Both are mandatory deliverables from the deductor — but quietly absent in a surprising number of cases. Here's how each form works, what to verify, and what to do when it doesn't arrive on time. If you are the deductor issuing these certificates, our TDS return filing team prepares Forms 24Q and 26Q every quarter.
Issued by employers to every salaried employee from whom tax was deducted. Two parts:
Due date — 15 June following the end of the financial year. Employers who don't issue Form 16 on time face ₹100 per day per employee under Section 272A(2)(g).
Issued for every TDS-deducted payment outside salary — professional fees (194J), rent (194I), contractor (194C), commission (194H), interest (194A) etc.
Both are auto-aggregated statements from the Income Tax Department:
The deductor filed the return with wrong PAN or section. Steps:
Claiming TDS that doesn't appear in 26AS is the #1 reason for refund delays and intimation u/s 143(1). Always reconcile first.
Both employers issue Form 16. Aggregate salary in ITR; you'll likely owe additional tax because each employer applied basic exemption.
Common for consultants. Aggregate all 16As in 'other sources' or 'profession' as applicable. Total must match 26AS / AIS.
Buyer issues Form 16B to seller within 15 days of filing Form 26QB. Seller claims as TDS in ITR — verify in 26AS.
Form 16 and 16A are not just paperwork — they're the bridge between the tax deducted from you and the credit you can claim. Verify, reconcile, chase mismatches, and never claim TDS that isn't in 26AS. That single discipline saves the average filer 4–6 weeks of refund delay every year.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 1 September 2026 · Updated on 1 September 2026.
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Go to Income Tax Return FilingDeduct, deposit and report TDS on time. We file 24Q (salary), 26Q (non-salary), 27Q (NRI) and 27EQ (TCS), reconcile with TRACES and issue Form 16 / 16A to your deductees.
Every TDS due date for payments, deposits and returns — laid out month by month with the penalty for missing each one.
15 January 2026 · 8 minAll 30+ TDS sections, thresholds, rates and applicability — in one practical chart with notes on the recent rate cuts and Section 194T.
4 April 2026 · 9 minSalary, capital gains, business income, foreign assets, multiple house properties — a decision tree to pick the right ITR form the first time.
Form 16 is for salary TDS (annual); Form 16A is for non-salary TDS (quarterly).
via TDS Return FilingYes — monthly TDS, quarterly 24Q/26Q returns and Form 16 generation.
via Compliance ServicesWe pick the correct form based on your income heads — salary, business, capital gains, foreign income — and confirm in writing before filing.
via Income Tax Return FilingNo. Processing fees, insurance, GST on fees and stamp duty are excluded and vary per lender. Add them separately to arrive at the true cost of the loan.
via EMI Calculator