Form 16A

Form 16A is the TDS certificate a deductor issues for tax deducted at source on payments other than salary — interest, rent, professional fees, commission, contractor payments and similar income. It records the deductor's and deductee's names, PANs, the deductor's TAN, the nature and amount of the payment, the section under which tax was deducted, the TDS amount and the challan details through which it was deposited with the government. The recipient relies on it to claim credit for that tax when filing the income tax return.

Legal basis

It is issued under Section 395(4) of the Income-tax Act, 2025 (the old Section 203 of the Income-tax Act, 1961), read with Rule 31 of the Income-tax Rules, 1962. A valid Form 16A must be generated and downloaded from the TRACES portal (traces.gov.in) so that the certificate carries a unique TRACES certificate number and matches the deductor's quarterly return.

Common payments it covers

Section	Nature of payment
393 (old 194A)	Interest other than on securities
393 (old 194C)	Payments to contractors
393 (old 194H)	Commission or brokerage
393 (old 194I)	Rent
393 (old 194J)	Professional or technical fees

Timeline and verification

Form 16A is issued quarterly, within 15 days of the due date for filing the corresponding TDS return (Form 26Q) — broadly by 15 August, 15 November, 15 February and 15 June. Before claiming credit, the deductee should reconcile the figures with Form 26AS and the Annual Information Statement (AIS); the TDS credit is allowed only to the extent it appears there against the correct PAN.