Form 16A —
TDS Certificate for Non-Salary Income
What Form 16A is, who issues it, how to download the valid copy from TRACES, and exactly how to match it with Form 26AS / AIS to claim your TDS credit when filing your ITR.
Form 16A is a TDS certificate for non-salary income — FD interest (194A), rent (194I), professional fees (194J), contractor payments (194C), commission (194H) and more. It is issued quarterly by the deductor (bank, tenant, company) to you, the deductee, within 15 days of the Form 26Q return due date. The valid, digitally signed copy is downloaded from TRACES (tdscpc.gov.in). The TDS shown is auto-reflected in your Form 26AS and AIS — use it to claim TDS credit and get a refund when you file your ITR.
What Does Form 16A Contain?
Form 16A is generated from TRACES against the deductor's filed TDS return. Every valid certificate carries these fields plus a TRACES watermark and digital signature.
| Field | What it shows |
|---|---|
| Deductor name & TAN | The bank / company / individual that deducted TDS |
| Deductor & deductee PAN | PAN of the payer and your PAN |
| Nature of payment | Section code — e.g. 194A interest, 194J fees |
| Amount paid / credited | Gross amount paid to you before TDS |
| TDS deducted & deposited | Tax withheld and paid to the government |
| Unique certificate number | TRACES reference for verification against 26AS |
Only the TRACES-generated PDF (with certificate number, digital signature and watermark) is valid for ITR purposes.
Form 16 vs Form 16A vs Form 16B
All three are TDS certificates, but each covers a different kind of income. Salary uses Form 16; non-salary uses Form 16A; property sale uses Form 16B.
| Certificate | Issued for | TDS section | Issued by | Frequency |
|---|---|---|---|---|
| Form 16 | Salary income | 192 | Employer | Annual (after FY) |
| Form 16A | Non-salary (FD interest, rent, fees) | 194A, 194I, 194J, 194C, 194H | Bank / company / individual | Quarterly |
| Form 16B | Sale of immovable property | 194-IA | Property buyer | Per transaction |
Have both a salary and FD interest? You receive Form 16 from your employer and Form 16A from your bank.
Form 16 — salary
- TDS on salary under Section 192
- Issued once a year by your employer
- Part A (TDS) + Part B (salary & deductions)
- Due by 15 June after the financial year
Form 16A — non-salary
- TDS on interest, rent, fees, commission
- Issued every quarter by the deductor
- Single certificate per deductor per quarter
- Due within 15 days of the 26Q return date
How to Download Form 16A
There are two routes. The bank/deductor copy is convenient; the TRACES copy is the authoritative one for tax filing.
Alternatively, most banks (SBI, HDFC, ICICI, Axis) let you download Form 16A for FD-interest TDS from net banking under the TDS / Download Centre section.
Form 16A is generated only after the deductor files the quarterly TDS return correctly. If it is missing on TRACES or the amount is wrong, the deductor has not filed or has quoted your PAN incorrectly — chase the deductor or raise a grievance on TRACES rather than waiting.
Form 16A Due Dates (FY 2025-26)
A deductor must issue Form 16A within 15 days of the due date for filing the quarterly Form 26Q return.
| Quarter | 26Q return due | Form 16A by |
|---|---|---|
| Q1 (Apr–Jun) | 31 July | 15 August |
| Q2 (Jul–Sep) | 31 October | 15 November |
| Q3 (Oct–Dec) | 31 January | 15 February |
| Q4 (Jan–Mar) | 31 May | 15 June |
Rule 31(3), Income-tax Rules. Non-issue attracts a penalty of Rs 100/day on the deductor u/s 272A(2)(g).
Bank not issuing your Form 16A or the TDS is missing on 26AS?
Talk to a Tax Expert →How to Use Form 16A in Your ITR
Form 16A is your proof of TDS on non-salary income. Report the income, then claim the tax already deducted so it sets off against your liability — any excess comes back as a refund.
- Download Form 16A for every quarter and deductor
- Cross-check each amount against Form 26AS and AIS
- Report the income (FD interest, rent, fees) in the correct schedule
- Enter deductor TAN & certificate number in the TDS schedule
- Rely on ITR pre-fill but verify it matches 26AS
- File and e-verify within 30 days of submission
Claim TDS credit only where it appears in Form 26AS / AIS; a mismatch between your Form 16A and 26AS is a common cause of refund holds and notices. Report the underlying income too — e.g. bank FD interest is often under-reported even though the TDS is claimed, which triggers a discrepancy.
You likely have a Form 16A if
- You earned FD / RD interest above the TDS threshold
- You received rent on which the tenant deducted TDS
- You were paid professional or contractor fees
- You earned commission or brokerage
You may not need one if
- You filed Form 15G/15H so no TDS was deducted
- Interest stayed below the deduction threshold
- All your income is salary (that is Form 16)
Want us to reconcile every 16A with 26AS and file your return accurately?
Get ITR Filing Help →Form 16A — Frequently Asked Questions
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