What is Form 16 / Form 16A (now Form 130) and when must I issue it?

Question

tdsguru.in (CA firm) · Accepted Answer

Form 16 is the salary TDS certificate and Form 16A the non-salary certificate (both renumbered Form 130); issue Form 16 by 15 June and Form 16A within 15 days of the return due date. Form 16 is the annual TDS certificate for salary, and Form 16A is the quarterly certificate for non-salary TDS — both now referenced as Form 130 under the Income-tax Act 2025. They are downloaded from TRACES after the return is processed. Form 16 must be issued to employees by 15 June following the financial year; Form 16A must be issued within 15 days of the due date for furnishing the quarterly return. Issuing certificates late attracts a ₹100 per day penalty under Section 272A(2)(g).