TDS Certificate : Form 16D Details

Form 16D is a TDS Certificate issued by a Payer for payment of a commission, brokerage, contractual fee, the professional fee under section 194M. It contains details of the nature of payment and TDS deducted on it. Section 194M has been applicable from the 1st of September 2019. Thus, Form 16D can be downloaded from FY 2019-20 onwards. The taxpayer can download Form 16 from the TRACES portal.

As per the section, if the payments to resident contractors and professionals exceeding INR 50,00,000 Lakhs during the Financial Year, the payer/deductor has to deduct tax at the rate of 5% from the sum payable to a resident payee/deductee.

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As per the Central Board of Direct Taxes (CBDT) notification, the due date of payment of TDS on payments to resident contractors and professionals is within a period of thirty days from the end of the month in which the payment has been made. Hence, Form 16D has to be issued 15 days from the date of issuance of Form 26QD.

For example, A professional payment of INR 65 Lakhs has been made in the Financial Year 2019-2020. The payment is made on the 15th of August. Hence, the tax deducted must be deposited with the government and Form 26QD should be filed on or before the 30th of September. Furthermore, the deductor should also issue the Form 16D TDS certificate by October 15.

Sample Form 16D

Details of Form 16D

  • Name and address of Deductor and Deductee
  • PAN/Aadhaar number of the Deductor and Deductee
  • Financial Year of Deduction
  • Transaction Details
  • Details of Tax Deposited
  • Challan Identification Number

FAQs

Who is responsible to deduct the TDS on payments to resident contractors and professionals under section 194M?

The Payer/Deductor being an Individual or a HUF (not liable to tax audit u/s 44AB) would have to deduct the TDS at the rate of 5% and deposit the same with the government by filing Form 26QD.

What is Form 26QD?

The Form 26QD is the challan-cum-statement for reporting the transactions liable to TDS on payments to resident contractors and professionals under section 194M of the Income-tax Act, 1961.

Is Form 16D different from Form 16A?

Form 16D is the TDS Certificate issued by a taxpayer i.e. payer to the deductee i.e. payee with details of nature of payment and TDS deducted on it u/s 194m.
Form 16A is the TDS Certificate issued by a deductor for non-salary payments like professional fees, brokerage, commission, interest, rent, contractual payment, etc. It contains details of the nature of payment and TDS deducted on it.

What is the due date of payment of TDS deducted on the payment made to the resident contractors and professionals u/s 194M?

The due date of payment of TDS on payment made to the resident contractors and professionals is within a period of thirty days from the end of the month in which the payment has been made. Moreover, the Form 16D has to be issued within 15 days from the date of issuance of Form 26QD.

What is the fee in Form 26QD and when is it applicable?

As per section 234E of the Income-tax Act, 1961 read with Rule 31A (4B) of Income-tax Rules, 1962, failure on part of deductor (Payer/Deductor) to furnish challan-cum-statement in Form 26QD electronically within 30 days from the end of the month in which the tax deduction is made will attract levy of fee for default in furnishing statement at the rate of INR 200 for every day to be paid by the deductor (Payer/Deductor).

TRACES: Verify TDS Certificate

Every person deducting tax at source is required as per Section 203 to furnish a certificate to the payee to the effect that tax has been deducted along with certain other particulars. This certificate is usually called the TDS certificate. Hence, it is important to verify the validity of the TDS certificate. An individual receives 4 types of TDS certificates in a financial year. They are as Form 16, 16A, 16B, and 16C.

While a Deductor can download TDS Certificate from TRACES, the Deductee can verify the details of the TDS Certificate from TRACES. It is important to understand how this entire process works.

  • The deductor makes the payment to the Deductee after deducting TDS under relevant section (194C, 194J, 194H, 194IA, 194I, 194A, 192, 194IB)
  • Therefore, deductor deposits the TDS with the Income Tax Department
  • Hence, the deductor files the relevant TDS Return Form (24Q, 26Q, 27Q, 27EQ)
  • Deductor issues a TDS Certificate to the Deductee (Form 16, Form 16A, Form 16B, Form 16C, Form 16D)
  • Deductee claims the TDS credit while filing the Income Tax Return
To view or download Form 26AS, it is not mandatory to create an account on the TRACES portal. You can log in to your account on the Income Tax e-Filing portal to view or download the same
Tip
To view or download Form 26AS, it is not mandatory to create an account on the TRACES portal. You can log in to your account on the Income Tax e-Filing portal to view or download the same

Steps to Verify TDS Certificate on the TRACES Portal

Time needed: 5 minutes.

  1. Log into your Account.

    Visit the incometaxefiling to Login to your Account

  2. Select the option from the dashboard

    Navigate to the “My Account” drop-down list on the dashboard and select the “View Form 26AS” Option.

  3. Confirm” option

    Click on the “Confirm” to move to the TRACES portal.

  4. Agree and Proceed

    Agree to the terms by clicking on the check-box and click on the “Proceed” option when the pop-up appears.

  5. Select the “Verify TDS Certificate” Option

    From the “View/Verify Tax Credit” drop-down list on the dashboard select the “Verify TDS Certificate” option

  6. Fill in the details

    Thus, we move to the verification page of the TDS Certificate. Enter the following details in their respective fields:
    TAN of Deductor
    – TDS Certificate Number
    – Assessment Year
    – Source of Income
    – TDS Amount Deducted as per the Certificate (INR)

  7. Click on the “Validate” option.

    Hence, once the required details have been entered, click on “Validate”
    If the TDS certificate received by you is valid, then the website will show the same result. However, if the website shows that the TDS certificate is not valid, then you must contact the tax deductor and ask for a valid TDS Certificate.

FAQs

I have not received a TDS certificate from the deductor. Can I claim TDS in my return of income?

​​Yes, the tax credit, in this case, will be reflected in your Form 26AS and, hence, you can check Form 26AS and claim the credit of the tax accordingly. However, the claim of TDS to be made in your return of income should be strict as per the TDS credit being reflected in Form 26AS. If there is any discrepancy in the tax actually deducted and the tax credit being reflected in Form 26AS, then you should intimate the same to the deductor and should reconcile the difference. The credit granted by the Income-tax Department will be as per Form 26AS. ​

How can I know if my deductor has actually deposited TDS with the government and filed a TDS Return or not?

To check whether TDS is deposited by Deductor or not, the Deductee can select either of the following options:
1. Verify details of TDS Certificate from the ‘Verify TDS Certificate’ option available at TRACES
2. Download Form 26AS from TRACES
3. Download Form 26AS from your account on incometaxindiaefiling.gov.in

ITR Forms, TDS Certificate, Tax Credit Statement and Filing

The Income Tax Department has prescribed different ITR Forms for various income situations. The taxpayer is required to prepare and file the ITR Form applicable to them for that particular financial year.

Index

ITR Forms Types

The Income Tax Department has prescribed 7 different ITR Forms. The ITR Form type should vary based on the income situation.

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ITR 1

ITR-1 (SAHAJ) for Resident Salaried Individuals. Individuals earning income from the following sources can file ITR 1:

  • Salary
  • Pension
  • One House Property
  • Other Sources: Savings Interest, Fixed Deposit, etc
  • Agricultural Income less than INR 5,000
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ITR 3

ITR 3 is for individuals and HUFs having income from business or profession. ITR 3 can be filed by a taxpayer having:

  • Partner Income from a partnership firm or LLP
  • Businesses with income more than INR 1 crore not covered under presumptive taxation scheme.
  • Professionals under presumptive taxation scheme with income more than INR 50 Lakhs
  • Capital Gains
  • House Property
  • Salary
  • Other Sources

Any other entity except Individuals and HUFs cannot file ITR 3. Entities like LLPs, Partnership Firm, Companies, Charitable Trusts, Local Authorities, etc. cannot file ITR 3.

List of Documents Required to file the ITR 3

  • Business & Professional income: Bank account Statement/ Passbook
  • Capital Gains: land/building Sales and Purchase Deed, Stock Ledgers, Trading Statement, expenses on a transfer of the capital asset, etc.
  • House Property Income: Rent Agreement, co-owner details, Loan repayment certificate/statements.
  • Salary: Form 16, Salary Slips, Pension Statement/Passbook
  • Other Sources: Dividend warrants, interest certificates, other receipts

Methods to file ITR 3

ITR 3 can be submitted online or physically. However, if the income is more than INR 5 Lakhs, it is mandatory to file ITR 3 electronically.

  • Physical Submission:
    • paper form or
    • bar-code return form
  • Online/ Electronic Submission:
    • After adding Digital Signature
    • Sending the signed copy for verification to CPC Bangalore
    • e-Verification of ITR
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Taxpayers having income from capital gains, speculative business, foreign sources of income cannot file ITR 4.

List of documents required to file ITR 4

  • Business/ Professions: Profit & Loss Statement, Balance Sheet, Supporting documents for expenses, Cash Register, etc.
  • Salary Income: Form 16, Salary Slips, Passbook, Pension Statement
  • House Property: Rent Agreement, co-owner details, Loan repayment certificate/statements
  • Other Sources: Dividend warrants, interest certificates, other receipts

Methods to file ITR 4

  • Physical Submission:
    • paper form or
    • bar-code return form
  • Online/ Electronic Submission:
    • After adding Digital Signature
    • Sending the signed copy for verification to CPC Bangalore
    • e-Verification of ITR

However, it is mandatory to file ITR-4 online for taxpayers who have:

  • income more than INR 5 Lakh
  • any assets outside of India, including financial interest in any entity; or signing authority in any account outside of India
  • claiming relief u/s 90/90A/91 to whom Schedule FSI and Schedule TR to apply
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ITR Documents

Form 16

Form 16 is a TDS certificate on Salary. It contains details of income earned and taxes deducted on it. The employer issues Form 16 to its employee after the end of a financial year. The due date to issue Form 16 for FY 2018-19 is 15th June 2019. Form 16 is divided into 2 Parts:

  • Part A: contains employer, employee details and TDS deducted by the employer
  • Part B: is an annexure of income chargeable under the head of ‘Salary’. It contains a detailed breakdown of salary components.

Sample Form 16 Part A

Sample Form 16 Part B

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You may have multiple Form 16 if you had multiple employers or changed jobs during the Financial Year.

Form 16A

Form 16A is a certificate on TDS income other than Salary, like commission, interest, professional fees, rent. Form 16A is issued by the deductor(Payer) to the deductee(Payee) within 15 days of from the date of filing the TDS return.

Form 26AS

Form 26AS is a consolidated Tax Credit Statement. It contains the following details:

  • Tax Deducted from the taxpayer’s income
  • Tax Collected from taxpayer’s payments
  • Taxes paid during the financial year: Advance Tax, Self-Assessment Tax, Regular Assessment Taxes paid by the taxpayer
  • Details of Tax Refund received during the financial year
  • Details of any high-value transactions

You can set off the tax credit against your net taxable liability while filing the ITR.

You can view and download your Form 26AS from your account on the income tax e-filing website.

Form 12BB

Form 12BB is an investment declaration form submitted by an employee to its employer. The employer uses this Form 12BB for accurate TDS deduction on the employee’s salary, and avoid excessive TDS deduction.

What are the details required to file Form 12BB?

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Form 10BA

Form 10BA is for taxpayers to claim deduction u/s 80GG i.e. for rent paid on house property. Form 10BA contains details of the taxpayer, property, rent paid and the landlord.

How to submit Form 10BA?

You can submit Form10BA for a financial year using the Income Tax Department website.

  • Go to Income Tax Forms under e-file on the Income Tax Website
  • Select Form 10BA from the drop-down
  • Choose the submission mode- Prepare and Submit online
  • Enter the relevant details,
  • Preview and Submit the Form 10BA

Form 15G & Form 15H

Form 15G & Form 15H is to avoid TDS deduction on the taxpayer’s income. It is usually submitted to banks to avoid TDS being deducted on the interest income. Form 15G & Form 15H is required to be at the beginning of the financial year.

Form 15H is for taxpayer above the age of 60 years i.e. senior citizens. Whereas, non-senior citizens use Form 15G.

When to submit Form 15G/15H?

Form 15G/15H can be submitted to avoid tax deduction in the following income sources:

  • TDS on EPF withdrawal
  • TDS on Rent
  • TDS on the interest income from Fixed Deposits with bank/ post office
  • TDS on Corporate Bonds
  • TDS on Insurance Commission

Details required to file Form 15G or Form 15H

  • PAN
  • Residential Status
  • Address Details
  • Contact Information
  • Estimated Income Details
  • Previously Filed Form 15G/ 15H details

Methods file Form 15G & Form 15H

If the tax liability for the financial year is zero, you can file Form 15G & Form 15H with the deductor.

  • Physical Submission
    • Download Form 15G/H from the income tax website,
    • Prepare and Submit it with the deductor
  • Online Submission
    • Go to the Deductor’s website (Bank website)
    • Log in to your account
    • Fill in and submit Form 15G/ 15H

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

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

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Difference Between Form 16 and Form 16A

Form 16Form 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. 

You will also find TDS details in Form 26AS Tax Credit statement. You can also figure out TDS on salary from your salary slips. If there are any discrepancies you can contact your Employer/ Deductor to make corrections. Deductors can download Form 16 and Form 16A from TRACES.

FAQs

What is the due date to receive Form 16?

Employer issues Form 16 after the end of the financial year. The due date is 15th June of the next financial year.

What is the due date to receive Form 16A?

Form 16A is issued by the deductor/payer after the end of the quarter in which TDS was deducted. The due date is 15 days from the date of filing of TDS return by the deductor.

Can I file ITR if I don’t have Form 16?

Yes, you can file ITR even without Form 16. All you need to do is calculate your taxable salary based on salary slips while filing ITR.

Form 16A: TDS on Income other than Salary

What is Form 16A?

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.

It 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 TDS is deducted. Deductor is responsible to issue Form 16A to the deductee within 15 days from the date of filing the TDS Return.

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Form 16A is different from Form 16. Form 16A is for TDS on income other than salary, unlike the latter which is for TDS on salary.

Details in Form 16A

  • 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, you can check your Form 26AS for TDS credit. The deductor can download Form 16A from his account on TRACES.

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FAQs

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 your the income tax e-Filing account. And check credit of TDS deducted by a payer.

Is there a way to download Form 16A online?

Deductor can download Form 16A from his account on TRACES. However, a payee can not download Form 16A from TRACES.

Do I have to keep all the Form 16A on record?

It is always a good practice keeping all TDS Certificates with you. However, Form 26AS contains the same details so even if you have not received all Form 16A, you need not worry.

Form 16 : TDS Certificate issued by Employer

Employers issue Form 16, TDS certificate to employees every year. Due date to issue Form 16 is 15th June.

Update Regarding Form 16 for FY 2020-21

The major change in Form 16 with respect to the new regime is in Part B of Form 16 where section A (the first line of Form 16) asks ‘Whether opting for taxation u/s 115 BAC?’ to which there are options of selecting ‘Yes’ or ‘No’.

What is Form 16?

It is a certificate of TDS on a salary that contains details of income earned and the taxes deducted. It is divided into two parts: Part-A and Part-B. The employer can download Form 16 Part A and Part B from their account on TRACES.

It is easier to file your Income Tax Return using Form 16. You can simply upload it on Quicko and ITR will be prepared automatically. Other important income tax documents include Form 26ASForm 12BBForm 10BA, and Form 15G/15H.

Form 16 Format – AY 2020-21

Form 16 – Part A

It contains details of TDS deducted by an employer. Part-A is generated by TRACES.

Part A includes the following details:

  • Employer Details: Name, Address, PAN, TAN
  • Employee Details: Name, PAN
  • Tax details: Tax deducted and deposited on the employee’s behalf

Sample Form 16 – Part A

Form 16 – Part B

Part-B is an annexure containing details of Income Chargeable under the head of ‘Salary’. Salary breakdown includes allowances, perquisites, bonus, income tax deductions, Taxable Income, Taxes, and TDS. From FY 2018-19 Part-B should be issued in a standardized format.

Sample Form 16 – Part B

Download Form 16 PDF from the Income Tax Department
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Salary Breakdown

Gross Salary

Gross salary is the employee’s total remuneration. It includes basic salary, allowances, overtime, bonus and any other amounts before any deduction made.

  • Basic Salary
    • It is the predefined fixed pay that an employee receives each month. It also includes compensation like gratuity, pension, advance salary, commission, etc.
  • Perquisites
    • These are additional benefits provided by the employer like rent-free accommodation, concession in rent, etc. It also includes expenses incurred by the employer on behalf of the employee like medical, education, etc.
  • Profits
    • The amount received from a current employer or former employer in connection with their termination like a bonus, etc.
  • Salary from the other employer(s)
    • The current employer will include your salary from the previous employer in the Gross Salary. It the case usually when, the employee switched jobs or have multiple employers during the financial year.

Allowances u/s 10

Additional compensation received by employees over and above their salary is Allowances. Employers give allowances to their employees to help them meet certain particular requirements. Some of the common allowances include:

  • LTA
    • For employees when they are on leave and traveling alone or with family within India
  • HRA
    • For employees to cover their accommodation expenses. Salaried individuals who live in rental premises can claim tax benefits for the amount of rent they pay every year
  • Death-cum-retirement gratuity
    • For employees covered under the Gratuity Act, 1972. There is a predefined formula to calculate the amount that is tax-exempt
  • Commuted Value of Pension
    • For government employees and other employees who receive a commuted pension from the employer.
  • The cash equivalent of leave salary encashment is a retirement benefit for employees. There is a predefined formula to calculate the amount that is tax-exempt.

Deductions u/s 16

Tax deductions are deductible from taxable income (adjusted gross income). An employee is eligible to claim these deductions based on the investments made and expenses incurred during the year. These deductions help reduce the overall tax liability. Some of the most commonly used deductions u/s 16 are:

  • Standard Deduction
    • It is a flat deduction from the salary. No proof is required to claim the standard deduction. The standard deduction allowed for FY 2018-19 is INR 40,000 and FY 2019-20 is INR 50,000.
  • Entertainment Allowance
    • It is exempt only for government employees. Entertainment Allowance up to Rs. 5,000 is allowed.
  • Employment Tax
    • Also known as professional tax. An employer pays it on behalf of the employee to the state government. It ranges from INR 2,400 to INR 2,500.

Total Income from Salary

Total Taxable Salary is after deducting the allowances u/s 10 and claiming deductions u/s 16.

Other Income

Other Incomes under this Form include:

  • Income from Other Sources
    • The dividend, interest income from the savings account, fixed deposit, etc.
  • Income from House Property
    • Rental income from house property including flats, office spaces, farmhouses, etc. It also includes interest and principal repayment of loan taken on self-occupied house property.

Chapter VI-A Deductions

  • 80 C: ELSS, Provident Fund, Life Insurance Premium, etc.
  • 80CCC: Pension Funds
  • 80D: Medical Insurance Premium
  • 80E: Interest on Loan taken for Higher Education
  • 80G: Donation to Charitable Trusts, Institution
  • 80TTA or 80TTB: Interest on Savings and Deposits

Total Taxable Income

It includes the total income earned from salary, house property and other sources, after claiming all the exempt allowances and deductions during the financial year.

Net Tax Payable

Net Income: Tax deducted on income at the slab rate. Tax includes Income Tax, Surcharge, Health & Education Cess, Interest Penalties, etc.

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Tax Payable: Tax calculated at Slab Rate on Net Income. Surcharge and
Health & Education Cess is levied on it. Rebate u/s 87A and Relief u/s 89 are given based on total income earned by an employee.

FAQs

Which ITR should I file if I have multiple Form 16?

You can file ITR-1. Any individual who earns only salary income can file ITR-1.

What if my employer has not provided me with a Form-16?

If your employer has not provided you with a Form 16, no need to worry. You can always download Form 26AS from the income tax e-Filing website to check TDS credit. And you can use salary slips to determine taxable salary income.

How to download Form-16 online?

A salaried individual cannot download his/her Form 16. It can only be downloaded by the deductor (employer) from his TRACES account.

Can I claim the deductions which are not shown in Form 16?

Yes, you can claim deductions that are not shown in the form while filing your ITR. But make sure to keep supporting documents with you for future reference.

Can I file ITR with multiple Form 16 with Quicko?

If someone has switched jobs during the year, he’ll have multiple Form-16. You need not worry. Just upload one, save it and add another. Quicko will add up all your salaries and deductions from multiple Form-16s.

Can an employer issue Form 16, if no TDS is deducted on salary?

Yes, an employer can still issue Form­ 16 to you. An employer will not issue Form 16 Part-A since no tax is deducted at source. However, your employer can issue Form 16 Part-B which is a salary statement.