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Rules 2026

TDS Certificates — Form 16, 16A, 16B, 16C

Rule 128 of the Income-tax Rules 2026 governs TDS certificates. Here is what each form means, who issues it, and how to get a copy — in plain English.

Introduction

A TDS certificate proves that tax was deducted from your income and paid to the government on your behalf. The Income-tax Rules 2026 set out four main certificates: Form 16 for salary, Form 16A for interest, Form 16B for property rent, and Form 16C for professional fees. Each form is issued by the person or company that paid you.

These certificates matter because you claim TDS credit when you file your ITR. Without a valid certificate, the tax you paid cannot be matched to your PAN in Form 26AS.

Four TDS certificate types

Form 16 — salary income

Form 16 is issued by your employer. It shows your salary income, TDS deducted, and provides a summary of tax computed. It has two parts: Part A (TDS details) and Part B (salary breakdown).

Form 16A — interest income

Form 16A is issued when TDS is deducted on interest income — from savings accounts, fixed deposits, or bonds. Banks and post offices deduct TDS at 10% on interest above ₹40,000 per year (₹50,000 for senior citizens).

Form 16B — property income

Form 16B is issued when TDS is deducted on rent payments. The tenant deducts TDS at 5% from rent if annual rent exceeds ₹2.4 lakh. A TAN is required to issue Form 16B.

Form 16C — professional or technical fees

Form 16C is issued when TDS is deducted on payments for professional or technical services. The payer deducts TDS at 10% (or rates applicable to the payee) and issues Form 16C.

TDS certificate at a glance

Form Income type Who issues TDS rate
Form 16 Salary Employer Slab rates
Form 16A Interest Bank, post office, NBFC 10% (₹40K+ / ₹50K+ for seniors)
Form 16B Rent (property) Tenant 5% (₹2.4L+ annual rent)
Form 16C Professional / technical fees Payer 10% (or applicable rate)

Frequently asked questions

When is Form 16 issued?
Your employer must issue Form 16 by 15 June of the following financial year. For FY 2025-26, Form 16 is due by 15 June 2026. If you changed jobs, each employer issues a separate Form 16 for the period you worked there.

What happens if my employer does not issue Form 16?
You can still file your ITR without Form 16 using your salary slips, Form 26AS, and your bank statements as supporting documents. You can also file a complaint with the TDS officer if your employer persistently fails to issue Form 16.

How do I download Form 16 from the TRACES portal?
Visit tdscpc.gov.in and log in as a taxpayer. Go to the 'Downloads' section and select 'Form 16/Form 16A'. You will need your PAN, assessment year, and the 10-digit TDS certificate number to download the form. The downloaded PDF is signed by the deductor and is acceptable for ITR filing.

Can I claim TDS credit if the name on Form 16 does not match my PAN?
No. The TDS credit is only matched against your PAN in Form 26AS. If your PAN was incorrectly quoted by the deductor, ask them to file a correction through their TDS return. You can also raise a grievance at tdscpc.gov.in to correct the TDS credit.

What is the due date for Form 16A issued by banks?
Banks and other deductors must issue Form 16A within 15 days of the TDS certificate due date, which is typically 15 days from the end of the quarter in which TDS was deducted. However, the annual consolidated Form 16A is due by 15 June of the following financial year.

Sources

Last reviewed by FinWiz24 Research Desk.