What is Form 16A?

Form 16A is a certificate of TDS on Income other than Salary. Form 16A is issued when TDS is deducted from the payments like a commission, contract, professional fees, rent, interest etc.

Form 16A contains the following information:

• Name, address, PAN & TAN of the Deductor.
• Name, Address & PAN of the Deductee.
• Nature of the Payment, Amount Paid and the Date of Payment.
• TDS challan details.

Form 16A is issued by the deductor to the deductee.

• Deductor (Payer) is a person that makes a payment and deducts TDS.
• Deductee (Payee) is a person on earning the income on which TDS is deducted.

The Deductor is responsible to issue Form 16A to the deductee within 15 days from the date of filing TDS Return.