As you all know that TRACES: A New Website has replaced TIN-NSDL for TDS Return Filing. Now onwards, Form 16A text file will be available at TRACES (www.tdscpc.gov.in) web site only. So if you have not registered you TAN on TRACES then first register you TAN at Traces and start the procedure of download of Form 16A.
What is Form 16 / 16A?
It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act.Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961.Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act.
Is there any format for these certificates?
Form 16 / 16A are issued as per the provisions of Rule 31(1).
How are these forms generated?
These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.Procedure in detail has been explained in post below.
What is the due date for the issue of these certificates?
|1||16||Annual||By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted|
|2||16A||Quarterly||Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A|
Can I make any changes in the certificate generated by TDS CPC?
The certificates shall be generated in PDF format, therefore they are not editable. Deductor is thereby not permitted to make changes these certificates. If any error is identified in the certificate, deductor will have to file a correction statement for the same.
How can I request for Form 16 / 16A?
Login to TRACES as deductor and submit download request for Form 16 / 16A under ‘Downloads’ tab. File will be available under ‘Requested Downloads’ in ‘Downloads’ tab.
Text file will be provided containing details of all requested PANs. User must convert this text file to PDF using ‘TRACES PDF Generation Utility’. This utility will convert the text file into individual PDFs for each PAN. Deductor can also opt to digitally sign the PDFs while converting.
When will Form 16A file be available?
- Form 16A text file will be available only after you have submitted regular statement in Form 26Q/27Q and the same has been processed at TDS CPC
- Form 16A files are available from FY 2007-08 onwards
e-Tutorial to download Form 16A file
Frequently Asked Questions
Q : While entering Validation details for downloading Form 16A text file, I am getting “invalid details”
A : Unfortunately , TRACES is not giving exact cause of error. The possible causes can be:
You are entering amount without decimal places
You have entered incorrect CIN details
You have entered correct CIN details, but they do not pertain to the given FY, Quarter and Form
You have entered incorrect PAN/Amount details
You have entered correct PAN/Amount details, but they do not pertain to given CIN
Q : I am not able to download PDF Generator. It interrupts or gives error messages “Download interrupted”
A : The only solution is to try again or try on a PC having better internet connectivity
Q : While generating Form 16A PDF file thru PDF Generator, I am getting message “input file is tempered”
A : Download Form 16A file has a checksum and you may have tried to open it in notepad and edited it. Download again and do not edit anything in the file.