Form 16A: TDS Certificate on Income Other than Salary

Form 16/16A is the certificate of deduction of tax at source and issued on deduction of tax by the employer on behalf of the employee. These certificates provide details of TDS/TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Taxpayers. Here are the complete details of Form 16A- TDS Certificate of Income Other than Salary.

What is Form 16A- TDS Certificate

Form 16A is also a TDS certificate, it is applicable for TDS on income other than salary. Form 16A indicates the amount of income paid and TDS deducted on that specified income. The non-salary income includes professional fees, contract fees, interest income, etc. Form 16A issued under section 203 of the Income Tax Act, 1961.

For Example- Form 16A is issued when a bank deducts TDS on your interest income from fixed deposits, for TDS deducted on insurance commission, for TDS on rent receipts, etc.

What does Form 16A consist of?

The certificate has details of the name and address of the deductor/deductee, PAN/TAN details, challan details of TDS deposited. It also covers details of income you have earned and the TDS deducted and deposited on such income.

  • Name and address of the deductor.
  • Name and address of the deductee.
  • A unique identification no. of the deductor which includes PAN and TAN number also.
  • A unique identification no. of the deducted which includes PAN of the deductee only.
  • Total amount due to the deductee.
  • Amount deducted and paid to The Income Tax Department.

Form No. 16A Format PDF Download

Difference between form no. 16 and 16A

ParametersForm 16Form 16A
MeaningForm no. 16 is a salary TDS certificate, which is issued to a salaried employee, whose salary is liable for TDS deduction every year.Form no. 16A is also a TDS certificate, it is applicable for TDS on income other than salary.
EligibilityFor the salaried person with regular incomeFor self-employed or any other profession
IssuerThe EmployerFinancial Institutions like banks, tenants, etc.
FrequencyIt is issued for the completed year i.e. AnnuallyIt is issued quarterly
Issued AgainstIt is issued against salaried employeesIt is issued against non-salaried employees

Frequently Asked Questions- FAQs

  1. What is the 16A Form?

    Form 16A is also a TDS certificate, it is applicable for TDS on income other than salary. Form 16A indicates the amount of income paid and TDS deducted on that specified income. The non-salary income includes professional fees, contract fees, interest income, etc.

  2. Who is eligible for Form 16A?

    Form 16A is issued when a bank deducts TDS on your interest income from fixed deposits, for TDS deducted on insurance commission, for TDS on rent receipts, etc.

  3. Are Form 16 and 16A the Same?

    Form no. 16 is a salary TDS certificate, which is issued to a salaried employee, whose salary is liable for TDS deduction every year, while Form no. 16A is also a TDS certificate, it is applicable for TDS on income other than salary.

  4. What is TDS Full Form?

    TDS Full Form is Tax Deduction at Source

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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author does not own any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken on the basis of the above article.

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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)

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