Next dueTDS / TCS
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 6 days 15 OCTForm 27EQ · TCS return · Jul–Sep 2026in 14 days 31 OCTForm 24Q / 26Q · TDS return · Jul–Sep 2026in 30 days 15 JUNForm 16 · Salary TDS certificate · FY 2026-27in 257 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 10 days 15 OCTPF & ESI · Contributions · Sep 2026in 14 days 20 OCTGSTR-3B · Summary return · Sep 2026in 19 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 29 days
All due dates
Guide · TDS

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.

Written by
TaxClue Income-Tax Desk
Updated
18 August 2026
Reading time
5 min
Questions
16 answered
  • Updated August 2026
  • CA Reviewed
  • Salaried Employees
Quick Answer

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 is not the same as your 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.

The two halves

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.

FeaturePart APart B
SourceTRACES (employer download)Prepared by employer
ContainsPAN/TAN, quarterly TDS deducted & deposited, challan detailsGross salary, exempt allowances, deductions (80C, 80D...), net taxable salary
Authenticated byIncome-Tax Dept — TRACES digital signatureEmployer's authorised signatory
Cross-check withForm 26AS / AISSalary slips & investment proofs
Used in ITR forSchedule 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.

A

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
B

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
Do not confuse them

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.

DocumentIssued byCoversFrequency
Form 16EmployerTDS on salary incomeAnnual
Form 16AAny deductor (bank, company, tenant)TDS on non-salary income — FD interest 194A, professional fees 194J, rent 194I, contractor 194CQuarterly
Form 26ASIncome-Tax Dept (TRACES)Consolidated TDS/TCS credit across all sources + AIS/TISOngoing

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.

Always reconcile before you file

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 →
Step by step

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.

  1. 1Collect Form 16Both Part A and Part B from your employer
  2. 2ReconcileMatch Part A TDS with Form 26AS & AIS
  3. 3Enter incomePart B salary & deductions into the ITR
  4. 4Claim TDSPart A credit in Schedule TDS
  5. 5E-verifySubmit & verify within 30 days
  • 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
Which ITR form? Form 16 alone doesn't decide

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 →
No Form 16?

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
Missed the 31 July deadline?

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.

Sources
  1. Form 16 (Section 203 / Rule 31): incometax.gov.in
  2. Form 16 & 16A reference: incometaxindia.gov.in
  3. Non-issue penalty: Section 272A(2)(g), Income-tax Act 1961
  4. Due dates AY 2026-27 & late fee: Section 234F, 139(4)/(8A)

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Form 16 — Frequently Asked Questions

Short, direct answers to the 16 questions readers ask most on this topic.

Form 16 is the TDS certificate your employer issues under Section 203 and Rule 31, certifying the tax deducted at source on your salary during the financial year. Part A (downloaded from TRACES) shows the quarterly TDS deducted and deposited with your PAN/TAN and challan details; Part B (prepared by the employer) gives your salary breakup, exemptions and deductions. It is mandatory for any salaried employee on whose salary TDS was deducted.

Part A is generated from the TRACES portal by the employer and contains the PAN/TAN, quarterly TDS deducted and deposited, and challan/BSR details — it proves the tax reached the government. Part B is prepared by the employer and contains the salary computation: gross salary, exempt allowances, the standard deduction, Chapter VI-A deductions (80C, 80D, etc.) and net taxable salary. You need both to file your ITR.

No. Form 16 is not legally required to file your return — it is a convenience. If your employer did not issue one, you can file using salary slips, bank statements and Form 26AS/AIS, which independently record the TDS. However, the employer is obliged to issue Form 16 wherever salary TDS was deducted.

Employers must issue Form 16 by 15 June following the financial year. For FY 2025-26 (AY 2026-27), the due date is 15 June 2026. This is because the deductor first files the Q4 quarterly TDS return (Form 24Q) and then downloads Part A from TRACES.

Failure to issue Form 16 within the due date attracts a penalty of Rs 500 per day of default under Section 272A(2)(g) of the Income-tax Act, 1961. If TDS was deducted but no certificate is provided, you can request it in writing or raise a grievance on the TRACES / e-filing portal.

For AY 2026-27, the due date for salaried individuals filing ITR-1 or ITR-2 was 31 July 2026; non-audit ITR-3 and ITR-4 filers had until 31 August 2026. Audit cases have until 31 October 2026 and transfer-pricing cases until 30 November 2026. If you missed 31 July, a belated or revised return under Section 139(4)/(5) can still be filed up to 31 December 2026, with a late fee under Section 234F.

Employees cannot download the full Form 16 directly — only the employer (deductor) can generate Part A and Part B from the TRACES portal after filing the Q4 Form 24Q. You receive it from your employer. You can, however, register on TRACES as a taxpayer using your PAN to view your Form 26AS, which reflects the same TDS.

Yes — you should collect a separate Form 16 from each employer you worked with during the financial year. When filing, combine the salary and TDS from all Form 16s. Tell your new employer about your previous salary (via Form 12B) so total TDS is deducted correctly and you avoid a large balance at year-end.

Form 16 is issued only for TDS on salary income by the employer, once a year. Form 16A is issued for TDS on non-salary income — bank FD interest (194A), professional fees (194J), rent (194I), contractor payments (194C) — by the deductor (bank, company, tenant) on a quarterly basis. Both certify TDS, but for different income streams.

Form 16 is a salary-only TDS certificate from your employer. Form 26AS is a consolidated tax-credit statement maintained by the Income-Tax Department (TRACES) that shows all TDS/TCS, advance tax and self-assessment tax across every source. Before filing, the TDS in Part A of Form 16 should match Form 26AS and the AIS.

Reconcile Part A TDS with Form 26AS and the AIS, then enter the Part B salary breakup — gross salary, perquisites, exempt allowances, standard deduction and Chapter VI-A deductions — into Schedule Salary of your ITR. Claim the Part A TDS in Schedule TDS. Pick the correct regime and ITR form, submit, and e-verify within 30 days.

A resident 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/assets or income above Rs 50 lakh, use ITR-2. Form 16 supplies the salary details, but your other income decides the form.

A mismatch usually means your employer deducted TDS but did not deposit or report the full amount. You may be denied that credit if you file as-is. Ask the employer to correct and re-file the quarterly Form 24Q so Form 26AS updates, then file your return once the figures agree.

Yes. Part B reflects the standard deduction from salary — Rs 75,000 under the new regime (default for FY 2025-26) or Rs 50,000 under the old regime. It also shows the regime the employer used to compute TDS, though you can still choose the other regime when filing if it saves more tax.

Yes. Form 16 is not compulsory. Use your monthly salary slips for the salary figures, your Form 26AS and AIS for the TDS, and bank statements for interest income. Enter these directly into the ITR. Getting Form 16 simply makes the process faster and reduces errors.

Lenders and embassies often ask for the last 2-3 years of Form 16 as income proof during credit or visa assessment, alongside ITR acknowledgements and bank statements. While not a tax requirement, keeping your Form 16s helps with loan, credit-card and visa applications.