Form 16A: TDS on Income other than Salary
Form 16A is a certificate of TDS on Income other than Salary. When TDS is deducted from the payments like a commission, contract, professional fees, rent, interest etc., Form-16A is issued.
Form 16A is issued by the deductor to the deductee. Deductor (Payer) is a person who makes a payment and deducts TDS. And Deductee (Payee) is a person whose income TDS is deducted. Deductor is responsible to issue Form 16A to the deductee within 15 days from the date of filing TDS Return.
Form 16A is different from Form 16. Many people get confused between Form 16 and Form 16A. Form 16 is for TDS on salary whereas Form 16A is for TDS on income other than salary.
Form 16A contains the following details:
- Name, address, PAN & TAN of the Deductor.
- Name, Address & PAN of the Deductee.
- Nature of the Payment, Amount Paid and the Date of Payment.
- TDS challan details.
It is the deductor’s responsibility to provide the Form-16A to deductee as a proof of tax deduction. If you have not received the Form-16A, you can check your Form 26AS for TDS credit.
1. What if a person deducts TDS from my income and doesn’t provide me with Form 16A?
If a person doesn’t provide you with Form 16A, no need to worry. You can always download Form 26AS (Tax credit statement) from the income tax e-Filing website. This statement contains details about all your TDS credits, advance tax and self-assessment tax paid, refund etc.
2. Is there a way to download Form 16A online?
Deductor can download Form 16A from his account on TRACES. But Form 16A cannot be downloaded by a person from whose income TDS is deducted.
3. Do I have to keep all the Form 16A on record?
It is always a good practise keeping all TDS Certificates with you. However, Form 26AS contains the same details so even if you have not received all the Form 16A, you need not worry.