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Form 16 — TDS Certificate for Salary Income
Updated: 3 June 2026 | AY 2025-26 | Due: 15 June 2026
Form 16 is the TDS certificate issued by your employer confirming TDS deducted on salary. Part A is auto-generated from the TRACES portal and contains quarterly TDS details. Part B is prepared by the employer and contains your salary breakup, allowances, and deductions claimed. Employers must issue Form 16 by 15 June each year (for FY 2024-25 → by 15 June 2025; for FY 2025-26 → by 15 June 2026).
15 June 2026Form 16 due date for FY 2025-26 (AY 2026-27) — employer must issue Form 16 to all salaried employees by this date.
What Is Form 16?
Form 16 is issued under Rule 31 of the Income Tax Rules. Every employer who deducts TDS on salary must issue Form 16 to the employee annually. It serves as proof that TDS has been deducted and deposited with the government on the employee’s behalf. It is the primary document used for ITR filing by salaried individuals.
Form 16 is required not only for tax filing but also as income proof for home loan, vehicle loan, and visa applications. Banks and lenders typically ask for the last 2–3 years of Form 16 as part of their credit assessment process.
TDS on non-salary income (FD interest, professional fees, rent, etc.)
Quarterly
Form 26AS
Income Tax Department (TRACES)
Consolidated TDS/TCS credit statement — all income sources
Ongoing / annual
How to Use Form 16 for ITR Filing
Form 16 is your primary reference document when filing an ITR. Cross-check each element carefully:
Use Part B to fill Schedule Salary in your ITR — gross salary, value of perquisites, profits in lieu of salary, allowances, and standard deduction of ₹75,000 (new regime) or ₹50,000 (old regime). Use Part A to verify TDS credit in Schedule TDS1. Always ensure the TDS amount in Part A matches Form 26AS — discrepancies indicate a possible mismatch that may trigger a demand notice.
Frequently Asked Questions
What is Form 16 in salary?
Form 16 is a TDS certificate issued by your employer confirming the tax deducted at source on your salary during the financial year. It has two parts — Part A (TDS summary downloaded from TRACES by employer) and Part B (salary breakup with deductions claimed). It is mandatory for salaried employees whose income exceeds the basic exemption limit.
How to use Form 16 to file ITR?
To file your ITR using Form 16: (1) Check gross salary, allowances, and perquisites in Part B. (2) Verify TDS deducted and deposited in Part A — cross-check with Form 26AS and AIS. (3) Enter the salary breakup in Schedule Salary of your ITR. (4) Claim deductions as declared in Form 12BB. (5) Verify that TDS credit in Form 26AS matches Part A of Form 16 before submitting.
What if employer did not give Form 16?
If your employer has not issued Form 16, you can still file your ITR using your salary slips, bank statements, and Form 26AS. The employer is legally required to issue Form 16 by 15 June. If they fail, you can approach your employer or file a complaint with the TRACES portal. You can also download Part A of Form 16 directly from TRACES using your PAN.
What is the difference between Form 16A and Form 16?
Form 16 is issued specifically for TDS on salary income by the employer. Form 16A is a TDS certificate issued for non-salary income — such as interest from bank FDs (Section 194A), professional fees (Section 194J), rent (Section 194I), and contractor payments (Section 194C). Form 16A is issued by the deductor (bank, company, etc.) on a quarterly basis.
How to download Form 16 from TRACES?
Employees cannot directly download Form 16 from TRACES — only employers (deductors) can. However, you can download Part A of Form 16 if you register on TRACES as a taxpayer using your PAN. Your employer downloads the full Form 16 (Part A) from the TRACES portal after filing the quarterly TDS return (Form 24Q) and issues it to you along with Part B prepared by them.
