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Understanding Form 16A of Income Tax

Last Update Date : May 22, 2019
Estimated Read Time: 7 min

What is Form 16A?

Form 16A is a TDS certificate for income earned from sources other than salary. It is issued by the person making the payment (deductor) to the person receiving the payment (deductee) as proof that he has deducted tax on the payment.

Read this guide by H&R Block to know how a deductor can download Form 16A, and how a deductee can use it for filing his ITR.

How to Download Form 16A from TRACES

Under the Income Tax Act, 1961, it is mandatory for the deductor to issue Form 16A within 15 days from the TDS return filing due date. Read the below steps to download Form 16A:

    • Step 1: Visit the official TRACES portal (1).
    • Step 2: Select the button “Deductor” and log in with your user ID, password and TAN.Downloading Form 16A using Login Credentials of Traces Website
    • Step 3: Under “Downloads” tab, select “Form 16A”.Step 3 to for Downloading Form 16A online
    • Step 4: Enter details concerning the Form 16A you are downloading, like the financial year, quarter, PAN of the deductee, etc. Details of the authorised person (deductor) will be displayed on the screen.Step 4 - Form 16A Download providing further details
    • Step 5: Verify the details of the authorised person and click on “Submit”.Step 5 - Detail verification before Form 16A is downloaded
    • Step 6: Enter the authentication code and click on “Proceed with Authentication Code”.
      Your request number for the form download request will appear on the screen.Step 6 of downloading Form 16A using Authentication Code
      SIDENOTE: The approval for the form download request takes up to 24 hours.
    • Step 7: Under “Downloads”, click on “Requested Downloads”.Step 7 of Downloading Form 16A from Traces
      SIDENOTE: The downloaded file needs to be converted to a PDF format document.
    • Step 8: Click on “Click here” to download the utility to your computer, which is a system requirement for the conversion process. Step 8: How to Download Form 16A from Traces
    • Step 9: Enter the verification code and click on “Submit”.Step 9 for Downloading Form 16A and Enter Verification Code
    • Step 10: Start the utility download by clicking on the converter link.
      The utility will be downloaded to your computer.
    • Step 11: After your download request from Step 6 has been accepted, click on “View All”.
      All your download requests will be displayed on the screen.Step 11 to Download Form 16A and view all download requests
    • Step 12: Select the Form 16A you wish to download.Step 12: Choose the Form 16A you wish to Download Online
    • Step 13: Click on “HTTP Download” to download the form.
      You can now log out of your TRACES account.Step 13 to Download the Form 16A Online
    • Step 14: Verify that you have the utility as well as the Form 16A in your computer.
    • Step 15: Use the utility software to convert the Form 16A file to a PDF document.

Password to Open Form 16A

As the deductor, the password to convert the Form 16A file to a pdf document from the utility software is your TAN in uppercase letters.

How to get Form 16A?

As the deductee, it is not possible to get your Form 16A from the TRACES portal by yourself. You can get it only from your deductor and you do not need a password to open it.

Form 16A Format

Image of Latest format of Form 16A Online

Click the image to download the latest Format of Form 16A

The details mentioned in your Form 16A must be given when you file your income tax return. The following are the components of Form 16A:

  1. Name and address of the deductor
  2. Name and address of the deductee
  3. PAN and TAN of the deductor.
  4. PAN of the deductee
  5. CIT (TDS): Address of the concerned Comissioner of Income Tax (TDS)
  6. Assessment Year
  7. Period: The period for which the payment has been made
  8. Summary of payment: Details of the payment made by the deductor, including the amount, nature and date of payment
  9. Summary of tax deducted at source in respect of Deductee: Details of the TDS deducted, including the applicable quarter amount of TDS deducted and deposited with the government.
  10. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN: Amount of tax deposited with the government, the date on which the tax was deposited, the BSR code of the bank branch and the serial number of the challan through which payment was made
  11. Verification: Place and date of issuance of the form, including the name, designation and signature of the deductor

Type of Payments Subjected to TDS Under Form 16A

Form 16A is applicable for income from sources other than salary such as rent, professional fees, payment of bank deposit interest, etc. The following are the most common non-salary sources of income for which Form 16A is applicable:

  1. Interest on securities
  2. Interest on bank deposits
  3. Rent payment of land, machinery, plant, furniture, etc.
  4. Winnings from lotteries, horse races, crossword puzzles or games of any sort
  5. Insurance commission
  6. Commission on sale of lottery tickets
  7. Payment to contractor/ sub-contractor
  8. Technical fees
  9. Commission or brokerage
  10. Others

SIDENOTE: There is no TDS applicable on the interest earned from a savings bank account if the amount is below Rs 10,000.

Rate of TDS for various Non-Salary Income Sources

For income from salary, TDS is deducted according to the income tax slab rates. However, the rate of TDS for income from non-salary sources varies for every source.

People Also Ask

Q. How to fill Form 16A online?

A. It is not possible to fill Form 16A online by yourself. The form you download is pre-filled, based on the details you provided during TDS return filing. Any Form 16A obtained from sources other than the TRACES portal is considered invalid.

Q.  After how many days of filing the quarterly TDS return can Form 16/ 16A be downloaded?

A. You can download Form 16/ 16A from TRACES after 7 working days from the date of filing the TDS return.

Q. How to get Form 16A from SBI Bank?

A. It is mandatory for the bank to dispatch Form16A by the fifteenth day of filing the TDS return. If you have not received it, visit your bank and ask for your Form16A.

Q. How to file ITR with Form 16A?

A. Your Form 16A contains details about your income and TDS, required to file your tax return. You must also verify if the TDS is deposited with the ITD through your Form26AS. Alternatively, you can get in touch with one of our tax experts to get a personalised approach for your return filing.

Q. How to claim TDS with Form 16A?

A. If your total income is not in the taxable bracket and if your Form 16A reflects that TDS is deducted from your income, you are eligible to claim the tax paid as a refund.

Q. How to verify the authenticity of Form 16A online?

A. You can do so by checking whether your deductor has filed the quarterly TDS statement on the official ITD website page for “TDS Certificate Form 16/16A Verification by the Taxpayer” (2).

Q. How to attach digital signature in Form 16A?

A. You can attach a digital signature in Form 16A using the “DSC Management Utility” software available on the ITD website (3).

Q. What is the periodicity of issuance of Form 16A?

A. Form 16A is issued every quarter of the financial year.

Q. Where is the unique TDS certificate number in Form 16A?

A. The 7-character unique TDS certificate number in Form 16A is located at the top-left corner of the form.

It is important for you to get your Form 16A when TDS is deducted on your income other than your salary, as it helps you to verify your tax credit and claim your tax refund. Banks and other financial institutions may ask for your Form 16A as legal proof for loan applications.

How Can H&R Block Help You?

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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