Checklist

Form 16 Issuance Checklist

An employer checklist to generate and issue accurate Form 16 to every employee on time.

FORM 16 ISSUANCE CHECKLIST

TDS certificate for salary · Due by 15 June following the financial year · FY 2025-26

Prerequisites

  • ☐ File all four quarters of Form 24Q for the year
  • ☐ Ensure all salary TDS challans are deposited and matched
  • ☐ Validate PAN of every employee to avoid rejection
  • ☐ Confirm the deductor’s TAN and details on TRACES

Part A (from TRACES)

  • ☐ Download Part A directly from the TRACES portal only
  • ☐ Verify quarter-wise TDS deducted and deposited
  • ☐ Check the challan and BSR details reflect correctly

Part B (Annexure)

  • ☐ Report gross salary, allowances and perquisites
  • ☐ Apply exemptions under Section 10 (HRA, LTA) as declared
  • ☐ Give effect to the regime chosen by the employee
  • ☐ Allow Chapter VI-A deductions on verified proofs
  • ☐ Show standard deduction and net tax payable / refundable

Issuance

  • ☐ Merge Part A and Part B into a single Form 16
  • ☐ Digitally sign each certificate
  • ☐ Issue to every employee on or before 15 June
  • ☐ Retain records and reconcile with the employee’s 26AS

Part A must be downloaded from TRACES, not typed manually; late issuance attracts Rs. 100 per day penalty under Section 272A(2)(g).

Before you use it — fill in / check

  • Taxpayer/entity
  • Period/FY
  • Responsible person

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.