As we all know that when we file TDS return of salary i.e. Form 24Q, we are always have a confusion as to now how to get Form 16 (Part A and Part B) both together? How we can apply for the same? Hence today I am covering this so that enlighten you all with this concept and the relevant procedure.

Important Information on Form 16 (Part A and Part B):

  • Form 16 is a TDS Certificate certifying the amount of TDS deducted, Nature of Payments & the TDS Payments deposited with the Income Tax Department.
  • Form 16 downloaded ONLY from TRACES are considered as valid TDS certificates, as per CBDT circular 04/2013 dated 17th April‟2013.
  • Form 16 (Part-A) can be downloaded from F.Y 2007-08 onwards for the statement processed by TRACES.
  • As per “CBDT Notification 36/2019”,Deductors can download Form 16 (Part B) through TRACES from F.Y 2018-19 onwards.

Note: If Deductor wants Form 16Part-B through TRACES website and he filed 24Q annexure-ll before 12th May 2019 in that case Deductor need to file revision (in deductee details) in new format so that he can download the same through TRACES.

  • Form 16 is generated only for valid PAN. In case of invalid PAN or if the PAN is not reported in TDS statement, Form 16 will not be generated.
  • TDS certificates downloaded fro TRACES are non-editable.
  • Form 16 request can be placed once but two unique request number will be generated for Form 16 Part-A & Form 16 Part-B so that Deductor can download certificate accordingly.
  • Deductor can download Form 16 (Part-A & Part-B) by using HTTP Download accordingly once it is available
  • Downloaded file will be in ZIP format. Please do not Extract the File.
  • Deductor need to convert the downloaded Form 16 (Part-A & Part-B) zip files into PDF by using latest version of PDF convertor utilities available on TRACES.

Notes:

    • In order to convert Form 16 (Part A) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.4 L”
    • In order to convert Form 16 (Part B) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.1 L”
  • Authorized person of Deductor is required to Sign Form16(Part-A & Part-B) manually or by Using DSC.
  • DSC can be placed on Form16(Part-A & Part-B) using PDF Generation utilities while converting Form16(Part-A & Part-B) Zip files into PDF.
  • Password to open Form 16 is TAN number in Capital letters i.e. ABCD12345E.

Brief Steps for Downloading Form 16 (Part A & Part B)

Step 1: Login to TRACES website by entering the “User ID, Password ,TAN of the Deductor and the Verification Code”.

Step 2: Landing page will be displayed. Please check statement status under “Statement /Payment Tab ” before raising the request for Form 16 . Request for Downloading Form 16 can only be submitted when Statement Status is either “Statement Processed with Default” or “Statement Processed without Default”.

Step 3: Click on “Form 16” available under “Downloads” tab.

Step 4: Deductor can request for “Form 16” through “Search PAN download” or “Bulk PAN” downloads option.

Step 5: Authorized Persons details to be printed on Form 16 will appear on the screen , click on “Submit” to proceed further.

Step 6: Financial Year, Form type and Quarter for which KYC required will be auto populated. Enter Token Number of the Regular (Original) Statement only, corresponding to the Financial Year, Quarter and Form Type displayed . Enter CIN/ Valid PAN details pertaining to the Financial Year, Quarter and Form Type displayed on the screen on the basis of latest correction statement filed by you. Please DO NOT copy /paste the data.

After providing correct KYC details, an authentication code will be generated, which is valid for same calendar day for same Financial Year, Form Type and Quarter.

Step 7: On successful submission of the request, two unique “Request numbers” will be generated for Form 16 (Part A and Part B), which can be used to Track the status of the request. Form 16 can only be downloaded if the status is “Available”, user needs to wait for 24- 48 hrs incase request is in “Submitted” status .

Step 8: Form 16 will be available in “Requested Download” tab, Deductor can check the status of Form 16 by using below mentioned options:

  • Request Number
  • Date
  • View All

Step 9: Deductor can download Form 16 using “HTTP download” option. Status for the Request submitted for Form 16 can be :

a) Submitted: Successful submission, Request in processing.

b) Available: Form 16 available for Downloading.

c) Disabled: Duplicate request submitted for downloading.

d) Failed: User are advised to contact CPC(TDS)

e) Not Available:

(i) All PAN no. mentioned in the statement are Invalid.

 (ii) No Deductee records are present in the statement .

Step 10: In order to convert Form 16 (Part A) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.4 L”

Step 11: In order to convert Form 16 (Part B) into PDF, Deductor should download “Form 16 PDF Converter Utility 1.1 L”

FAQ on online generation of Form 16 / 16A

1. What is Form 16 / 16A?

It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act.

Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961.

Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act.

These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.

2. Is there any format for these certificates?

Form 16 / 16A are issued as per the provisions of Rule 31(1).

3. How are these forms generated?

These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.

4. What is the due date for the issue of these certificates?

Sr. No. Form Periodicity Due Date
1 16 Annual By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted
2 16A Quarterly Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A

5. Can I make any changes in the certificate generated by TDS CPC?

The certificates shall be generated in PDF format, therefore they are not editable. Deductor is thereby not permitted to make changes these certificates. If any error is identified in the certificate, deductor will have to file a correction statement for the same.

6. How can I request for Form 16 / 16A?

Login to TRACES as deductor and submit download request for Form 16 / 16A under ‘Downloads’ tab. File will be available under ‘Requested Downloads’ in ‘Downloads’ tab.

Text file will be provided containing details of all requested PANs. User must convert this text file to PDF using ‘TRACES PDF Generation Utility’. This utility will convert the text file into individual PDFs for each PAN. Deductor can also opt to digitally sign the PDFs while converting.

7. What is the password for opening Form 16 / 16A text file?

The password for opening Form 16 / 16A will be your TAN in capital letters, i.e., AAAA11111A.

8. How can I edit details of Authorised Person in Form 16 / 16A?

Details of Authorised Person can be changed by accessing ‘Profile’ in TRACES.

9. What are the different dates available on Form 16 / 16A?

Date of processing will appear on the top and date of generation of Form 16 / 16A will appear at the bottom of Form 16 /16A.

10. How can I edit address details of Deductor on Form 16 / 16A?

Address details can be changed by accessing ‘Profile’ in TRACES.

11. Can I edit address details of Tax Payer (Deductee) on Form 16 / 16A?

No. It cannot be changed on TRACES.

12. What is meant by ‘Status of Booking’ on Form 16 / 16A?

  • U – Unmatched
  • P – Provisional
  • F – Final
  • O – Overbooked

13. What are the details available in TDS certificate (Form 16 / 16A)?

The details available are as below:

  • Name / address / TAN of Deductor
  • Name / address / PAN of Tax Payer
  • Certificate Number
  • Summary of payment made by deductor
  • Summary of tax deducted at source in respect of tax payer
  • Details of tax deducted and deposited in Central Government account through challan / Book Adjustment (in case of Government deductor)
  • Details of tax deducted and deposited in Central Government account through challan (in case of Non-Government deductor)

14. What can I do if I am unable to get the TDS certificate (Form 16 / 16A)?

It is the duty of every person deducting tax to issue a TDS certificate. In spite of your request, if you are denied the certificate then there is a chance that the tax deducted has not been deposited by the deductor to the government account. Please inform the department (PRO or TDS section) which will then do the needful.

15. I have not received TDS certificate from my employer. Can I claim TDS deducted from my salary?

Yes. The claim can be made in your return. Department, however, will raise a demand which will not be enforced on you but on your employer.

16. If the employer does not deduct tax and employee also does not pay his due tax, who will be held responsible for tax payment?

The ultimate responsibility to pay tax rests on the person who has earned income. If the employee deposits such tax then the employer will be liable for interest and penalty for failure to deduct tax.

17. Even if no taxes have been deducted from salary, is there any need for my employer to issue Form 16 to me?

Form 16 is a certificate of TDS and in your case it will not apply. However your employer must issue a salary statement.

18. If I am receiving my pension through a bank who will issue Form 16 or pension statement to me – the bank or my former employer?

The bank will issue Form 16.

Republished with Amendments

More Under Income Tax

31 Comments

  1. Abhishek says:

    Dear Sir,
    My income in my previous company was not taxable. Also, I have not received any form 16 or salary slips from the previous company and now I need it to join a new organization.Also after repeated attempts, the old company is not responding. The new organization is asking for Form 16 for background verification. What are my options?

  2. Tvraao says:

    “The bank will issue Form 16” wrong answer. Form16 will be issued by pension paying entity not bank. Bank is only a conduct of payments

  3. Vinod Bala says:

    I am a central govt employee and will retire on 31st may 2017. I want to tranfer 50 percent of my retirement benefits to my husband who is getting Rs 900 pension only and is non working for the last 19 years. I want to do this for tax saving. Can i do it.

  4. Pradeep says:

    What is the minimum tenure period of an employ with employer in company so that company can generate his/ her form 16 ? Does there is any rule of 6 months to stay in company ?

  5. rashu mohanta says:

    Dear sir/madam,
    I am going to buy home by taking loans from bank which requirs form 16 . so how can l get my form 16. please reply…

  6. darshan kumar says:

    Sir
    I am a government teacher my deducter not provide me form 16 and i fill my incime tax return and i am not getting refund .what it is nesscery for me or how i can download form 16

  7. Pravin says:

    Hi All,
    I need one clarification reg Form 16, zero taxpayer also can get from 16 from traces? if yes pleas let me know how.

    Thanks
    Pravin Jaggavarapu

  8. PAPPU says:

    HI,
    I HAVE A QUESTION REGARDING FORM 16.

    I AM WORKING PROFESSIONAL AND GOT MY FORM 16 FROM OFFICE BUT NOW I LEFT MY PREVIOUS COMPANY AND DONT HAVE MY PREVIOUS YEAR FORM 16. IS THERE ANY PROVISION TO GET THE FORM ONLINE AS TAX PAYEE

  9. sudarshana says:

    Form 16 is generally for the previous year, i.e. after the financial year is over. For the current year you can always download the form 26AS either from incometaxefiling.gov.in site or online banking site of your bank after logging in with your username and password. Being a govt servant he will not have any difficulty to get his form 16. Of course not for current year now itself!

  10. Priyanka says:

    Hi,

    I am a taxpayer and I need my Form 16 for previous three years. Can I download them from TRACES website? I was in India at the time tax was deducted but currently I am in US. When I tried to register on TRACES website, it takes me to NRI site. I was able to register successfully but when I log into TRACES site, I don’t see any Form 16 in Downloads section. It only has one option “Requested Downloads”. How can I get my Form 16?

    Thanks in Advance!

  11. ravindra singh rathore says:

    sir i m working in an educational org. where in the f.y 2013-14 the organisation deduct the tax from the salary of the employees but the same is deposited in bank through the PAN of individual employee not by the TAN of the university now every one demanding a form 16 …. plz sir suggest me what to do..

  12. Karthikn raju says:

    I have a doubt regarding form 16.
    My uncle works as a teacher in a School…
    His employer is not giving Form 16 to employees..
    He says he cant give Form 16 due to internal dispute between them…
    In this case what the employees can do for getting form 16 from employeer ?
    is that they can give any complaint on employeer ?

  13. Dhirendra Singh says:

    TDSCPC website is never available. It is always down due to technical reasons. Wish these chaps would show an iota of professionalism which sadly lacks with Infosys who, I understand, have been given the responsibility of maintaining it. NSDL was way better then the new setup which is already on the verge of collapse.

  14. CA.Saibaburao Nanduri says:

    Dear Sir,
    Chethan R J aptly pointed out that TRACES almost failed in updating the correction statements. Some times original data is not available with the deductors due to virus in computer or some other valid reason. Then TRACES is not giving the file even on special request from the deductor. We were really happy with NSDL. They used to update the file with in 48 hours. I wrote only three or four mails in a year to NSDL. Now every day I am sending 3 or 4 mails to TRACES. Still they are not responding. The authorities at the helm of the affairs in TRACES must take appropriate steps to make the TRACES user friendly.

  15. Chethan R J says:

    many Correction Statements filed since November 2012 on wards are still not processed. PAN changes or corrections are not getting corrected file in November 2012 on wards. No response form TRACES on this issue in spite of many calls and mails.

    When it was under NSDL system was EXTREMELY good and they were responsive.

    Completely agree with N D Shreenivaas

  16. HARSHDRAI says:

    TDS is tedious but may be friendly by way of introducing TDS CHALLAN-CUM-FORM NO.16A. No need to download. That central govt. should design TDS CHALLAN-CUM-FORM NO 16A for 194A etc.,as per proposed sec.194LAA, to avoid many problem.That only five information i.e. Name & add. & PAN of the payee,amount dt & nature of payment,shall be filed by the deductor in the challan. This challan is very usefull to the Income-tax Department as well as the deductor.That all the information required for 26Q are already appeared in the Challan hence there is no requirement of filling Form No 26Q & preperation of Form No 27A.No separate issue of Form No 16A by TDS deductor by downloading the Form No 16A from NSDL’s website, as all the details are available in TDS CHALLAN-CUM-FORM NO. 16A. No unmatched,no difficulties in respect of getting credit of TDS. If above TDS CHALLAN-CUM-FORM NO. 16A is introduce,deducdtor,deductee & Income-tax department will be HAPPY.

  17. Shreenivaas N D says:

    Dear Sirs/Madame
    ITD is bringing out many of the activities online. Whereas many of TDS statements in Original or correction are not getting processed and PAN holders are not getting credit in FORM 26AS. Can anything be done for this? many Correction Statements filed since November 2012 on wards are still not processed. PAN changes or corrections are not getting corrected file in November 2012 on wards. No response form TRACES on this issue in spite of many calls and mails.

    When it was under NSDL system was EXTREMELY good and they were responsive

    N D Shreenivaas

  18. Shirish says:

    Very useful information. I request you to kindly post similar article about form 26AS. Since nov-12, NSDL TIN website does not show form 26AS, many are finding it difficult to get consolidated information about TDS for the financial year.

Leave a Comment

Your email address will not be published. Required fields are marked *