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

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By Hiral Vakil on March 8, 2019

Form 16 and Form 16A both are TDS Certificates. They are the proofs of tax deduction at source provided by the deductor. Both the certificates are essential documents to file ITR.

Form 16 Form 16A
It is a Certificate of TDS on Salary Income.  It is a Certificate of TDS on Income other than Salary.
Form 16 is applicable to Salary Income earned by an individual. Form 16A is applicable to income such as interest, dividends, commission, professional charges, rent etc.
Employer issues Form 16 to an employee.  Deductor (Payer) issues Form 16A to a deductee (Payee). 
It is issued on an annual basis. It is issued on a quarterly basis. 
When your income from salary exceeds Rs. 2,50,000 employer is required to deduct TDS and issue Form 16.   When your income (other than salary) exceeds a certain threshold, a payer is required to deduct TDS from payments and issue Form 16A.
Form 16 certificate has two parts- Part A and Part B. Part A contain information of TDS deducted. Whereas Part B includes details of salary paid, other incomes. Form 16A certificate has only one part. It contains details of Deductor and Deductee, Nature of Payment, Amount Paid, TDS and Challan details.
You can easily file your Income Tax Return annually using Form 16. It can be used to file an income tax return. Form 16A will provide TDS deduction details from a different source of incomes. 

 

What are the documents required to file ITR?

You will also find TDS details in Form 26AS Tax Credit statement. You can also figure out TDS on salary from your monthly pay slips. If there are any discrepancies you can contact your Employer/ Deductor to make corrections.

ITR Forms, TDS Certificate, Tax Credit Statement and Filing