Form 16A is a TDS certificate issued under Section 203 of the Income Tax Act. The Form 16 is only for salary income and Form 16A is applicable for TDS on income sources other than salary. Form 16A will be issued when TDS is deducted for fixed deposits, for TDS deducted on insurance commissions, on rent receipts, or any other income you may receive on which TDS is deductible.

 


Form 16A Format:

The components of Form 16A are:

 

1. Name, Address, PAN and TAN of the deductor

2. Name, Address and PAN of the deductee - These details will be of the individual who is receiving the TDS benefits.

3. Summary of Date of payment, amount of the payment, assessment year and the nature of payment.

4. TDS deducted by deductor

5. TDS Challan details i.e. Challan Identification number, amount of TDS deposited in respect of deductee.

 

All these details are required to be mentioned when filing Income Tax returns.


How to Fill in the Form 16A?


Following points needs to be followed while filling up details in Form 16A:

 

1. Enter the Tax Deductor name and address, while filling in the address ensure to fill in their PIN number (Postal Index Number) as well.

2. Fill in the TAN of the Deductor

3. You are also required to fill the PAN details of the Deductor

4. Enter the information of 4 acknowledgement numbers.

5. Fill the nature of payment, whether the payment is of contractual type, rental, professional, etc.

6. For all payments mentioned there are corresponding codes, enter those.

7. Name of the deductee who’s TDS has been deducted.

8. Mention deductee's PAN number whose TDS is deducted

9. Mention the period in the Form; this will be for the financial year. For an example for this financial year the period will be: 1st April 2017 - 31st March 2018.

10. After filling in all these details, you’ll now need to enter the TDS deduction details and TDS amount mentioned in words.

Due dates of Form 16A & E-TDS Return

Form 16A certificate is to be issued within 15 days from the due date of furnishing return of tax deducted at source (TDS).

 

Quarter Period

Form 16A Due Date

E-TDS Return Due Date

1st April to 30th June

15th August 2017

31st July 2017

1st July to 30th September

15th November 2017

31st October 2017

1st October to 31st December

15th February 2018

31st January 2018

1st October to 31st December

15th June 2018

31st May 2018