Form 16 is a salary TDS certificate issued by an employer to an employee. It shows salary paid, deductions, exemptions and TDS deducted during the financial year.
Employees use Form 16 to verify salary income, check tax deducted and file their income tax return correctly. It has two parts: Part A and Part B.
What is Form 16?
Form 16 is a TDS certificate issued by an employer to a salaried employee when tax is deducted from salary. It confirms that the employer has deducted TDS from the employee’s salary and deposited it with the government.
Form 16 is useful while filing income tax returns because it contains salary income, deductions, exemptions, taxable income and tax deducted at source. It also helps employees cross-check salary details with Form 26AS and AIS before filing ITR.
Form 16 has two parts. Part A contains employer, employee, PAN, TAN and TDS deposit details. Part B contains salary breakup, exemptions, deductions and tax calculation details.
Form 16 Format
Form 16 format is divided into Part A and Part B. Part A mainly contains employer, employee and TDS deposit details, while Part B contains salary breakup, exemptions, deductions and final tax calculation.
| Form 16 Section | Details Included |
|---|---|
| Part A | Employer name, employer TAN, employee PAN, assessment year, period of employment, salary paid and TDS deposited |
| Part B | Gross salary, exempt allowances, standard deduction, deductions under Chapter VI-A, taxable income, tax payable, rebate, surcharge, cess and total tax deducted |
| Signature | Form 16 should be authenticated by the employer through manual or digital signature |
Employees should check both parts carefully before filing ITR. PAN, employer TAN, salary amount, deductions, taxable income and TDS should match with Form 26AS and AIS.
Part A of Form 16
Part A usually includes:
- employer name and address
- employer TAN
- employee name and PAN
- assessment year
- period of employment
- salary paid
- TDS deducted and deposited
- challan details
- TDS certificate number
Part B of Form 16
Part B usually includes:
- gross salary
- exempt allowances
- standard deduction
- income chargeable under salaries
- deductions under Chapter VI-A
- taxable income
- tax payable
- rebate, surcharge, and cess, if applicable
- total TDS deducted
Who Gets Form 16?
A salaried employee receives Form 16 if the employer has deducted TDS from salary during the financial year. The employer issues Form 16 as a certificate of tax deducted from salary and deposited with the government.
If no TDS was deducted, the employer may still provide salary slips, tax computation, or salary statement, but Form 16 is mainly issued when salary TDS has been deducted.
When is Form 16 Issued?
Employers usually issue Form 16 after the end of the financial year. The due date for issuing the salary TDS certificate for the last quarter is 15 June of the next financial year.
For example, for salary earned during FY 2025-26, Form 16 is generally issued by 15 June 2026. Employees should collect it before filing their income tax return.
How to Get or Download Form 16?
Form 16 is usually provided by the employer after the end of the financial year. Employees generally receive it through the company HR portal, payroll portal, employee self-service portal, official email, or finance team.
If you have not received Form 16, contact your HR, payroll, or finance department. You can also check Form 26AS or AIS on the Income Tax portal to verify whether TDS deducted from your salary has been reported against your PAN.
Can Employees Download Form 16 Directly?
Employees usually cannot download Form 16 directly from the Income Tax portal. Form 16 is issued by the employer after TDS details are filed.
Employees can get Form 16 from:
- Company HR portal
- Payroll portal
- Official email from employer
- HR, finance or accounts team
If Form 16 is not available, employees can still check TDS details through Form 26AS and AIS on the Income Tax portal before filing ITR.
Who is Eligible to Get Form 16?
A salaried employee is eligible to receive Form 16 when the employer deducts TDS from salary during the financial year.
If no TDS is deducted, the employer may provide a salary statement, tax computation sheet or payslips instead. However, Form 16 is mainly issued when salary TDS has been deducted and deposited with the government.
How to Check or Verify the Form 16
- Navigate to the official website of the income tax portal.
- Login using a username (your PAN) & password
- Browse to the ‘e-file’ tab and click on ‘View 26AS’ under the ‘Income Tax Returns’ option
- Once you get redirected to the TRACES website, click on the ‘View Tax Credit’ tab.
- Then, click on ‘Verify TDS Certificate.’ Fill in the required details in Form 16 (Part A) except for the source of income.
- Select your source of income from the drop-down menu on the page
- Click on ‘Validate’ to check the authenticity of your Form 16.
- Verify whether the details on the form and those shown on the website will be the same.
- Contact your employer immediately to correct the Form 16 in case the website displays that your Form 16 is invalid.
Form 16 vs Form 16A vs Form 16B
| Form | Meaning | Issued For | Issued By |
|---|---|---|---|
| Form 16 | TDS certificate for salary income | Salaried employees | Employer |
| Form 16A | TDS certificate for income other than salary | Interest, rent, commission, professional fees, etc. | Deductor |
| Form 16B | TDS certificate for property purchase | TDS on sale of immovable property | Property buyer |
For the verification of the digital signature of your Form 16
- Open Form 16 in an Adobe reader.
- Right-click on the digital signature on the last page of form 16.
- Then, click on ‘Validate Signature.’
- If it displays valid, then the sign is valid.
Other Things to Know About Form 16
- Your employer cannot deduct any TDS and issue a form 16 if your income is below the basic exemption limit.
- You might have more than one form 16 document if you worked with more than one employer during the tax year.
FAQs about Form 16
How do I get my form 16?
You can get your form 16 document from your employer for the current financial year or download the form from the Income Tax department's website.
What is Form 16 eligibility salary?
There is no fixed Form 16 eligibility salary. Form 16 is issued when an employer deducts TDS from salary. If no TDS is deducted, the employer may provide a salary statement or tax computation instead.
Why is form 16 necessary?
Form 16 proves that your employer has deposited the TDS amount with the government account.
Can we get Form 16 online?
Yes, but usually through your employer’s HR portal, payroll portal or email. Employees generally cannot directly download Form 16 from the Income Tax portal. They can verify TDS details using Form 26AS or AIS.
How can I get Form 16 if I quit my job?
You can get Form 16 from your employer through the HR portal, payroll portal, official email or finance team. If it is not available, contact your employer and verify TDS details through Form 26AS or AIS.
Can I download Form 16 myself?
Employees usually receive Form 16 from their employer through email, HR portal, payroll portal, or finance team. If you have not received it, contact your employer and verify TDS details using Form 26AS or AIS.
Is Form 16 mandatory for filing ITR?
Form 16 is helpful for filing ITR, but if it is not available, a salaried employee can still use salary slips, Form 26AS, AIS, and other income details to file the return.
What is Form 16 Part A?
Form 16 Part A contains employer details, employee PAN, employer TAN, assessment year, salary paid, TDS deducted, TDS deposited and challan details.
What is Form 16 Part B?
Form 16 Part B contains salary breakup, exempt allowances, standard deduction, deductions under Chapter VI-A, taxable income, tax payable and final TDS calculation.
Is Form 16 required for ITR filing?
Form 16 is useful for ITR filing, but it is not the only document. If Form 16 is unavailable, employees can use salary slips, Form 26AS, AIS and deduction proofs to file ITR.
