Understanding the Difference Between Form 16 and Form 16A for TDS Certificates

As I am an MBA fresher, I want to gain more knowledge on HR-related topics. When I go through the topic of Form 16, I came to know about Form 16A as well. I want to know the proper meaning of Form 16 & 16A and where both forms are basically used more.

Dear Mihir,

Form No. 16 is only for salary-related matters. Form No. 16-A is issued against rent, commission, professional charges, etc.

Regards,
Kishor

Form 16 is a TDS certificate for salaried employees.

Form 16A is a TDS certificate for professionals.

TDS Certificate on "Salary Sources" is F16, and TDS "Other than Salary source" is in the format F16A.

We provide tax-related services, including eTDS uploading, e-filing, and all tax matters. For the latest and bulk information about taxation, always visit CA Club India.

Sadashiv Rupchand Gaikwad Tax & Project Consultants Nashik

Dear Mihir ji,

Form 16 is a Factory Act 1948 form. Role 107(2) is used for nomination in case of death, and Form 16A is for TDS Receiving Certificate.

Brijesh

Dear Mihir,

As per Income Tax Form-16, it is a TDS certificate for salaried individuals. Form-16A, on the other hand, is the TDS certificate for individuals other than salaried employees, such as contractors, professionals, and those earning rental income from land, buildings, plants, machinery hired, and commission agents, etc.

Harish Mehta

Hi All My Seniors,

I could not get appropriate knowledge about Form 16 and Form 16A. Are both used for TDS or not?

With Regards,
Raj Asiwal

Hi Seniors,

Please note my email address, [Login to view]. I need it urgently.

Thank you.

$$$ Form 16A

-Form 16A is a certificate of tax deduction at source (TDS) by an employer which shows the amount of tax deducted at source, nature of payment, and the tax deposited with IT department on income other than salaries.

- Form 16A shows TDS deductions made and deposited on all other income except salary.



-The basic difference between Form 16 and Form 16A is that the former reflects deductions made from salary and the later shows deductions on income other than salary.

- Form 16 is usually issued annually while the latter is issued quarterly.

-What Form 16A consists of…?

The Form 16 A certificate is issued by the employers and carries the following:

• Name, TAN and PAN of the employer who deducts tax

• Name, TAN and PAN of the employer who deducts tax

• Amount paid, nature and date of payment

• Receipt No of TDS payment

-What does Form 16 consist of?

The Form 16 usually carries details like names and permanent account numbers of the deduct-or and the deductees, TAN of the employer, acknowledgement about how much tax is paid, detailed break-off salary like gross and net incomes, Education Cess and surcharges, balance tax refundable to employees or payable by them, tax payment particulars like challan number or cheque/DD number etc.