State-specific compliance
Form 16 — Annual TDS Certificate to Employees in Assam
How Form 16 — Annual TDS Certificate to Employees applies to a business operating in Assam, with state-specific authority, citations and current deadlines.
Definition
Form 16 — Annual TDS Certificate to Employees as it applies to businesses operating in Assam. 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 a central regulation that applies uniformly across India, including Assam. In Assam, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Assam.
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
Does Form 16 — Annual TDS Certificate to Employees apply to your business in Assam?
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