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Form 16 — Salary TDS Certificate Explained

Form 16 is your employer's TDS certificate for your salary income. Here is what Part A and Part B contain, the issuing deadline, and what to do if your Form 16 is wrong or missing.

Introduction

Form 16 is the TDS certificate your employer issues at the end of the financial year. It has two parts: Part A shows the TDS deducted and deposited with the government, and Part B shows a detailed breakdown of your salary income and deductions. Form 16 is the most commonly used document when filing your ITR.

The Income Tax Act 2025 requires employers to issue Form 16 by 15 June of the following financial year. It is not mandatory for filing — Form 26AS is the authoritative record — but it is the most convenient reference for most salaried taxpayers.

Two parts of Form 16

Part A — TDS certificate

Part A of Form 16 shows the TDS certificate details: your PAN, the employer's TAN, the period of employment, TDS deducted in each quarter, and the challan details showing where the TDS was deposited with the government.

Part B — salary breakdown

Part B provides a detailed salary breakdown: gross salary, exempt allowances, deductions under Section 16 (standard deduction, professional tax, etc.), taxable salary, tax computed, and relief under Section 89(1).

Issued by 15 June

The employer must issue Form 16 by 15 June of the following financial year. For FY 2025-26, the deadline is 15 June 2026. If you left the company during the year, the employer must issue Form 16 within 30 days of the end of the month in which you left.

Not required to file

Form 16 is not mandatory for filing ITR. Form 26AS is the authoritative record of TDS deducted and deposited. You can file ITR using Form 26AS, salary slips, and bank statements if Form 16 is not available.

Frequently asked questions

What is the difference between Form 16 and Form 16A?
Form 16 is issued by your employer for salary income — it covers TDS deducted from your salary throughout the year. Form 16A is issued by banks, post offices, or other deductors for interest income — it covers TDS deducted on interest payments such as from fixed deposits or savings accounts. Both are TDS certificates but cover different income types.

My employer gave me Form 16 but the TDS amount does not match my payslips — what do I do?
First, compare Form 16 with your monthly payslips to identify the discrepancy. The TDS in Form 16 is annualised, not just your last month's salary. If the discrepancy remains unexplained, ask your employer for a revised Form 16. If the employer does not cooperate, use Form 26AS as the authoritative record and file your ITR based on that.

Can I download Form 16 from the Income Tax portal?
Form 16 is issued by your employer and is not available for download from the Income Tax portal. However, you can download Form 16 from the TRACES portal (tdscpc.gov.in) if your employer has uploaded it there. Log in as a taxpayer, go to 'Downloads > Form 16/Form 16A', enter your PAN and assessment year, and download the PDF.

What should I do if I have multiple Form 16s from different employers?
If you changed jobs during the financial year, each employer will issue a separate Form 16 for the period you worked there. You must combine all salary income from all Form 16s when filing your ITR. The TDS from all forms is added together and claimed as credit against your total tax liability.

Is Form 16 valid without a digital signature?
Form 16 can be issued with a digital signature or without — if issued without a digital signature, the employer must provide a printed acknowledgement countersigned by the employee. A digitally signed Form 16 is more secure and is the preferred format. Either format is valid for ITR filing.

Sources

Last reviewed by FinWiz24 Research Desk.