TDS Certificates (Form 16 & Form 16A)
TDS certificate is to be issued by person deducting tax at source. Every person deducting tax is duty bound to furnish this certificate to the person from whose income/payment the tax has been deducted. The certificate should specify the amount of tax deducted and rate at which it is deducted.
Type of TDS Certificate
- Salaries (Form 16)
- Non-salaries (Form 16A)
Form 16A is available to registered TANs at TIN.
Form 16 from TIN
In
case of Salaries, the certificate should be issued in Form 16 containing the
Tax computation details
and the Tax deducted and Paid details.
Form
16 is available from F.Y. 2011-12
Form
16 can be requested from TIN by all category of deductors (example; Individual,
Firm, HUF, Company, Government, etc.)
Form 16A from TIN
In
case of Non-Salaries, the certificate should be issued in Form 16A containing
the Tax deducted & Paid details.
As
per Income Tax Department (ITD) circular no. 03/2011 dated May 13, 2011
Companies and Banks are required to issue Form 16A from TIN to their deductees
for deductions made from April 1, 2011 (F.Y. 2011-12).
Form
16A is available from F.Y. 2010-11.
Form
16A can be requested from TIN by all category of deductors (example;
Individual, Firm, HUF, Company, Government, etc.)
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