Central regulation
Form 16 — Annual TDS Certificate to Employees
Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the financial year. Part A is downloaded from TRACES; Part B is prepared in the prescribed format.
Definition
Employer must issue Form 16 (Parts A and B) to each employee from whose salary tax was deducted, by 15 June of the year following the financial year. Part A is downloaded from TRACES; Part B is prepared in the prescribed format.
- SourceIncome-tax Rules, 1962 — Rule 31 — Rule 31tdscpc.gov.in
What it means in practice
Form 16 — Annual TDS Certificate to Employees is administered by Income Tax Department / CBDT. The obligation is grounded in Income-tax Rules, 1962 — Rule 31 (Rule 31).
Even employees below taxable threshold must be issued Form 16 if any TDS was deducted; salary statement under Rule 26A is good practice for the rest.
- SourceIncome-tax Rules, 1962 — Rule 31 — Rule 31tdscpc.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
has_employees=truededucts_tds_on_salary=true
Deadlines and penalty
Cadence: annual — next action: 2026-06-15
Penalty for default: Default in issuance: penalty Rs 100/day per certificate under Sec 272A(2)(g).
Citations
- SourceIncome-tax Rules, 1962 — Rule 31 — Rule 31tdscpc.gov.in