Form 16 vs Form 16A —
Salary vs Non-Salary TDS
Form 16 certifies TDS on your salary; Form 16A certifies TDS on everything else — FD interest, professional fees and rent. The exact difference, who issues each, the due dates and how to download them from TRACES.
Form 16 is the TDS certificate for salary income — issued by your employer under Section 192, once a year, by 15 June after the financial year. Form 16A is the TDS certificate for non-salary income — FD interest (194A), professional fees (194J), rent (194I), commission (194H) etc. — issued quarterly by banks, companies and other deductors. Form 16 has two parts (A + B); Form 16A has no Part B. Both are downloaded from TRACES and both show up in your Form 26AS / AIS.
Form 16 vs Form 16A — the Core Difference
Form 16 — salary TDS
- Issued by your employer under Section 192
- Covers salary income and salary TDS only
- Two parts: Part A (TDS/challan) + Part B (salary breakup, deductions)
- Once a year, due by 15 June after FY-end
- Used to file ITR-1 / ITR-2 as a salaried person
Form 16A — non-salary TDS
- Issued by banks, companies, tenants, insurers
- Covers FD interest, fees, rent, commission, dividend
- Single part — no salary Part B
- Issued quarterly (within 15 days of TDS-return due date)
- Used to claim TDS credit on non-salary income
Both certificates carry the deductee PAN, deductor TAN, quarter-wise TDS amounts and challan details, and both must match your Form 26AS and AIS. The full field-by-field comparison, including Form 16B for property purchases:
| Feature | Form 16 | Form 16A | Form 16B |
|---|---|---|---|
| Income type | Salary | Non-salary (FD interest, fees, rent) | Property sale proceeds |
| TDS section | 192 | 194A / 194J / 194I / 194H | 194-IA |
| Issued by | Employer | Bank / company / tenant | Property buyer |
| Issued to | Employee | Payee (earner / provider) | Property seller |
| Has Part B? | Yes | No | No |
| Frequency | Annual (by 15 Jun) | Quarterly | Per transaction |
| Download from | TRACES | TRACES | TRACES (via Form 26QB) |
Form 16B is a third TDS certificate — issued by a buyer to a seller on immovable property of Rs 50 lakh or more (1% TDS under Section 194-IA).
Every TDS entry — whether or not the deductor hands you a Form 16 or 16A — already appears in your Form 26AS and AIS on incometax.gov.in. If your employer misses the 15 June deadline, you can still file using salary slips + Form 26AS. Form 16 Part B just makes HRA, allowances and 80C easier to fill accurately.
Form 16 — Part A and Part B
Only Form 16 (salary) is split into two parts. Part A is auto-generated from TRACES; Part B is prepared by the employer with your salary and deduction details.
| Part | What it contains | Generated by |
|---|---|---|
| Part A | Employer TAN, employee PAN, quarter-wise TDS deposited, challan numbers, TRACES certificate number | Auto-generated from TRACES |
| Part B | Gross salary, allowances (HRA, LTA), perquisites, Chapter VI-A deductions (80C, 80D), taxable salary and tax computed | Prepared and attached by the employer |
Form 16A and Form 16B have no Part B — they carry only the TDS / challan details.
Issue Due Dates & Non-Issue Penalty
| Certificate | Issued by | Due date |
|---|---|---|
| Form 16 (salary, Sec 192) | Employer | By 15 June after the FY (15 Jun 2026 for FY 2025-26) |
| Form 16A (non-salary) | Deductor | Within 15 days of the quarterly TDS-return due date |
| Form 16B (Sec 194-IA) | Property buyer | Within 15 days of the Form 26QB due date |
If an employer fails to issue Form 16 by 15 June, a penalty of Rs 500 per day of default applies under Section 272A(2)(g) (capped at the TDS amount). As an employee you are not penalised for this — you can still file your return from Form 26AS / AIS and report the employer to the assessing officer.
Employer late with Form 16, or TDS not showing in your 26AS?
Get ITR Filing Help →Common TDS Sections Behind Form 16A
You receive a Form 16A whenever a payer deducts tax on non-salary income. These are the common sections and their FY 2025-26 rates and thresholds (revised by Budget 2025, effective 1 April 2025).
| Income type | Section | Rate | Threshold (FY 2025-26) |
|---|---|---|---|
| Bank / FD interest | 194A | 10% | Rs 50,000 (Rs 1,00,000 for senior citizens) |
| Professional / technical fees | 194J | 10% (2% technical) | Rs 50,000/year |
| Rent (land / building) | 194I | 10% (2% plant & machinery) | Rs 6,00,000/year |
| Commission / brokerage | 194H | 2% | Rs 20,000/year |
| Dividend | 194 | 10% | Rs 10,000/year |
| Winnings (lottery / games) | 194B | 30% | Rs 10,000 per payment |
| Insurance maturity | 194DA | 5% | Rs 1,00,000 maturity |
Thresholds and rates are for FY 2025-26 (AY 2026-27). Deduct at 20% where the payee has no PAN. See our Section 194J guide for professional-fee TDS.
If a client deducts TDS on your fees under 194J, they issue a Form 16A each quarter. Match every Form 16A against your Form 26AS before filing — un-reconciled TDS is a common reason ITR credit is denied and a TDS refund gets delayed.
How to Get Your Form 16 / Form 16A
You cannot download Form 16 or 16A yourself as the payee — the deductor generates it from TRACES and hands it to you. You can always cross-check the underlying TDS in your Form 26AS / AIS.
- Form 16 Part A & B from employer (salary)
- Form 16A from each bank / client (non-salary)
- Form 26AS downloaded from incometax.gov.in
- AIS / TIS reviewed for all income & TDS
- PAN correct on every certificate
- Deductor TAN and challan numbers present
- Quarter-wise TDS totals reconciled
- Interest income (savings, FD) included
- Old vs new regime chosen before filing
- Return e-verified within 30 days
Form 16 makes filing easier if
- You are salaried with one employer
- You want accurate HRA / LTA / 80C figures
- Employer issued Part B on time
File from 26AS / AIS instead if
- Employer has not issued Form 16 by 15 June
- You changed jobs and lack one Form 16
- You have only non-salary income (Form 16A)
Want us to reconcile every TDS certificate and file your return accurately?
Get ITR Filing Help →Form 16 vs Form 16A — Frequently Asked Questions
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