Form 16 —
Your Salary TDS Certificate
What Form 16 is, the difference between Part A and Part B, the 15 June due date, how to download it from TRACES, and exactly how to use it to file your income-tax return.
Form 16 is the TDS certificate your employer issues under Section 203 and Rule 31, certifying the tax deducted at source on your salary for the financial year. It has two parts: Part A — downloaded by the employer from the TRACES portal — carries the PAN/TAN, quarterly TDS deducted and deposited, and challan details; Part B — prepared by the employer — gives the salary breakup, exemptions, deductions and net taxable salary. Employers must issue it by 15 June following the year (for FY 2025-26 → by 15 June 2026). It is the primary document for filing a salaried ITR.
Form 16 only reports your salary and the TDS already deducted — it is not a return. You still have to file your ITR by 31 July 2026 (non-audit individuals for AY 2026-27), where you reconcile Form 16 with Form 26AS and the AIS and pay or claim the balance.
Form 16 Part A vs Part B
Part A proves the tax was deposited with the government; Part B explains how your taxable salary was arrived at. Both are needed to file an accurate return.
| Feature | Part A | Part B |
|---|---|---|
| Source | TRACES (employer download) | Prepared by employer |
| Contains | PAN/TAN, quarterly TDS deducted & deposited, challan details | Gross salary, exempt allowances, deductions (80C, 80D...), net taxable salary |
| Authenticated by | Income-Tax Dept — TRACES digital signature | Employer's authorised signatory |
| Cross-check with | Form 26AS / AIS | Salary slips & investment proofs |
| Used in ITR for | Schedule TDS (tax credit) | Schedule Salary |
Part A must be generated from TRACES so its TDS figures reconcile with Form 26AS; a manually typed Part A is not valid.
Part A — proof of TDS
- Downloaded from the TRACES portal
- Quarterly TDS deducted & deposited
- PAN, TAN & challan / BSR details
- Bears a TRACES digital signature
- Reconciles with Form 26AS
Part B — salary computation
- Prepared and signed by the employer
- Gross salary, perquisites & allowances
- Standard deduction (Rs 75k new / Rs 50k old)
- Chapter VI-A deductions (80C, 80D...)
- Net taxable salary & tax computed
Form 16 vs Form 16A vs Form 26AS
All three deal with TDS, but they cover different income and are issued by different parties. Form 16 is only for salary.
| Document | Issued by | Covers | Frequency |
|---|---|---|---|
| Form 16 | Employer | TDS on salary income | Annual |
| Form 16A | Any deductor (bank, company, tenant) | TDS on non-salary income — FD interest 194A, professional fees 194J, rent 194I, contractor 194C | Quarterly |
| Form 26AS | Income-Tax Dept (TRACES) | Consolidated TDS/TCS credit across all sources + AIS/TIS | Ongoing |
Golden rule: the TDS in Part A of Form 16 must match Form 26AS and the AIS before you file — any gap can trigger a mismatch notice.
If Part A of Form 16 shows more TDS than Form 26AS, your employer may not have deposited the full tax — you can be denied that credit. Fix the mismatch (usually a revised Form 24Q by the employer) before submitting your ITR.
Form 16 not matching your Form 26AS or AIS?
Get an expert to reconcile →How to Use Form 16 to File Your ITR
For most salaried people, Form 16 supplies almost everything the return needs. Use Part B for the income figures and Part A for the tax already paid.
- Form 16 Part A (TRACES-generated)
- Form 16 Part B (salary breakup)
- Form 26AS & AIS/TIS downloaded
- Bank interest / Form 16A certificates
- 80C, 80D and other deduction proofs
- Old vs new regime chosen
- Correct ITR form (usually ITR-1 or ITR-2)
- Return e-verified within 30 days
A salaried person with income up to Rs 50 lakh from salary, one house property and other sources files ITR-1 (Sahaj). If you have capital gains, more than one house, foreign income or income above Rs 50 lakh, you must use ITR-2 — even though your salary sits in Form 16. See our which ITR form guide.
Want us to file your salaried ITR accurately from Form 16?
Get ITR Filing Help →If Your Employer Did Not Issue Form 16
Only the deductor (employer) can download Form 16 from TRACES — employees cannot generate it themselves. But not having Form 16 does not stop you from filing.
- You can still file using your salary slips, bank statements and Form 26AS/AIS, which independently show the TDS.
- Your employer is legally required to issue Form 16 by 15 June; failure attracts a penalty of Rs 500 per day under Section 272A(2)(g).
- If TDS was deducted but no certificate is given, request it in writing or raise the issue on the TRACES / e-filing grievance portal.
Form 16 makes filing easy if
- You are salaried with TDS deducted
- Your only income is salary + a little interest
- Part A already matches Form 26AS
You need more than Form 16 if
- You changed jobs (get Form 16 from each employer)
- You have capital gains, rent or business income
- Your employer deposited less TDS than deducted
You can still file a belated return under Section 139(4) up to 31 December 2026 with a late fee under Section 234F (Rs 5,000, or Rs 1,000 if total income is up to Rs 5 lakh). Beyond that, an updated return (ITR-U) u/s 139(8A) is allowed within 48 months of the assessment-year end.
Form 16 — Frequently Asked Questions
Related TaxClue Services
Next in this income-tax cluster
File Your ITR Right From Your Form 16
Our CA-led team reconciles Form 16 with your Form 26AS and AIS, compares old vs new regime, claims every deduction and files your salaried return accurately — 100% online, across India.