Form 16A — TDS Certificate for Non-Salary Income

Updated: 3 June 2026 | Income Tax Act, 1961 | Verified against TRACES / CBDT guidelines

Form 16A is a TDS certificate issued for TDS deducted on non-salary income — Fixed Deposit interest, rent, professional fees, contractor payments, commission, etc. It is issued quarterly by the deductor (bank, company, individual). The certificate shows: deductor PAN & TAN, deductee PAN, nature of payment, amount paid, TDS deducted and deposited to the government. TDS in Form 16A is auto-reflected in Form 26AS and AIS. Use it to claim TDS credit while filing your Income Tax Return (ITR).

Form 16A

TDS certificate for non-salary income (FD, rent, professional fees)
Download from TRACES (tdscpc.gov.in) or your bank's net banking. Issued quarterly — within 15 days of TDS return due date.

Form 16 vs Form 16A vs Form 16B — Key Differences

Certificate	Issued For	TDS Section	Issued By	Frequency
Form 16	Salary income	Section 192	Employer	Annual (after FY end)
Form 16A	Non-salary income (FD interest, rent, professional fees, etc.)	194A, 194I, 194J, 194C, 194H, etc.	Bank / Company / Individual	Quarterly
Form 16B	Property purchase (TDS on property sale proceeds)	Section 194-IA	Property buyer	Per transaction

What Does Form 16A Contain?

Form 16A is generated from TRACES and contains the following details:

Field	Description
Deductor Name & TAN	Name and Tax Deduction Account Number of the entity that deducted TDS
Deductor PAN	PAN of the deductor (bank / company / individual)
Deductee PAN	Your PAN — the person on whose income TDS was deducted
Nature of Payment	Section code (e.g., 194A for interest, 194J for professional fees)
Amount Paid / Credited	Gross amount paid to you before TDS deduction
TDS Deducted	Total TDS deducted during the quarter
TDS Deposited	Amount deposited by deductor to the government
Unique Certificate Number	TRACES-generated certificate number for verification

How to Use Form 16A in ITR Filing

When filing your Income Tax Return, Form 16A is used to declare non-salary income and claim TDS credit:

Step 1: Download Form 16A from TRACES or your bank for all quarters of the financial year.

Step 2: Cross-check the TDS amounts in Form 16A against your Form 26AS (AIS/TIS) on the income tax portal. They should match exactly.

Step 3: Report the income (FD interest, rent received, etc.) in the appropriate schedule of your ITR form.

Step 4: Enter TDS details in the TDS Schedule of ITR — deductor TAN, certificate number, TDS amount. The pre-filled ITR data auto-populates this from Form 26AS.

Step 5: The TDS claimed is set off against your total tax liability. If TDS deducted exceeds tax payable, you get an income tax refund.

Frequently Asked Questions

What is Form 16A used for?

Form 16A is a TDS (Tax Deducted at Source) certificate issued for non-salary income. It is issued by the deductor (bank, tenant, company, etc.) to the deductee (you) as proof that TDS has been deducted and deposited with the government. You use Form 16A to claim TDS credit while filing your Income Tax Return (ITR). The TDS deducted and shown in Form 16A is automatically reflected in your Form 26AS and AIS (Annual Information Statement). Common cases: FD interest TDS from bank (Section 194A), rent TDS (Section 194I), professional fee TDS (Section 194J), contractor payments (Section 194C).

How to get Form 16A from my bank for FD interest?

Banks issue Form 16A quarterly for TDS deducted on Fixed Deposit interest. You can get it in two ways: (1) Directly from your bank — log in to net banking, go to TDS section or Download Centre, and download Form 16A for the relevant quarter. Most major banks (SBI, HDFC, ICICI, Axis) provide this online. (2) From TRACES portal (tdscpc.gov.in) — log in with your PAN, go to Downloads → Form 16A and download directly. The TRACES version is the authoritative copy. Banks must issue Form 16A within 15 days from the due date of quarterly TDS return filing.

What is the difference between Form 16 and Form 16A?

Form 16 and Form 16A are both TDS certificates but for different types of income: Form 16 is issued by your employer for TDS on salary income (Section 192). It has two parts — Part A (TDS deposited summary) and Part B (salary breakup, deductions). Form 16A is issued by banks, companies, or others for TDS on non-salary income — FD interest (194A), rent (194I), professional fees (194J), commissions (194H), etc. Form 16B is issued by the buyer of property to the seller for TDS on property sale (Section 194-IA). If you have both a salary and FD interest, you will receive both Form 16 (from employer) and Form 16A (from bank).

How to download Form 16A from TRACES?

To download Form 16A from TRACES (tdscpc.gov.in): (1) Go to https://tdscpc.gov.in and click on "Taxpayer" login. (2) Log in with your PAN, date of birth, and registered mobile OTP. (3) Go to Downloads → Form 16A. (4) Enter deductor TAN, financial year, and quarter. (5) Download the digitally signed PDF. The TRACES certificate has a unique certificate number, digital signature, and TRACES watermark — this is the valid copy for tax filing purposes. Note: The deductor must have filed their TDS returns correctly for your Form 16A to appear on TRACES.

What are the due dates for Form 16A (when is it issued)?

Form 16A must be issued by deductors within 15 days from the due date of filing the quarterly TDS return (Form 26Q). Due dates: Q1 (April–June): TDS return by 31 July, Form 16A by 15 August. Q2 (July–September): TDS return by 31 October, Form 16A by 15 November. Q3 (October–December): TDS return by 31 January, Form 16A by 15 February. Q4 (January–March): TDS return by 31 May, Form 16A by 15 June. If a deductor fails to issue Form 16A, you can raise a grievance on the TRACES portal or contact the Income Tax Assessing Officer. Failure to issue attracts ₹100/day penalty on the deductor under Section 272A.

Form 26AS TDS on FD Interest TDS Rate Chart ITR Filing Income Tax Refund Status

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