Salary TDS Certificate
Annual TDS certificate issued by an employer to a salaried employee, summarising salary paid and TDS deducted.
Who files
Issued by employer; received by salaried employee.
Due date
15 June (for previous FY)
Penalty
Employer fails to issue Form 16 — ₹100/day penalty under Section 272A(2)(g), capped at TDS deducted.
Filed on
TRACES (traces.gov.in) for Part A; employer's payroll system for Part B
Form 16 is the most-known TDS certificate. Issued under Section 203 of the Income Tax Act by every employer who has deducted TDS on salary. It has two parts: Part A (TDS deducted, deposited, challan details) auto-generated from TRACES, and Part B (salary breakup, deductions, taxable salary, tax computed) prepared by the employer. Used by salaried employees to file ITR-1.
Part A: TAN of employer, PAN of employee, salary paid, TDS deducted, challan reference
Part B: Salary breakup (basic + DA + HRA + LTA + perquisites + retirement benefits)
Deductions claimed (Chapter VI-A — 80C, 80D, etc.)
Tax computation (regime opted, tax payable, refund)
Salary TDS still reflects in your Form 26AS / AIS. You can file ITR-1 using 26AS data. File a complaint with the IT Department if employer refuses.
Form 16 is for salary TDS only. Form 16A is for non-salary TDS (rent, professional fees, interest). Both come from TRACES.
Yes — one from each employer. Consolidate income and tax in your ITR. Often catches under-deducted TDS (each employer applies own slab without knowing total income).