Non-Salary TDS Certificate
Quarterly TDS certificate for non-salary income — rent, professional fees, contractor payments, interest.
Who files
Issued by any deductor (business / individual) deducting non-salary TDS.
Due date
15 days from end of each quarter (15 Aug, 15 Nov, 15 Feb, 15 Jun)
Penalty
₹100/day penalty under Section 272A(2)(g) for delay.
Filed on
TRACES (traces.gov.in)
Form 16A is issued quarterly by deductors who deduct TDS under sections other than 192 (salary). Covers Section 194I (rent), 194J (professional fees), 194C (contractor), 194A (interest), and many more. Auto-generated from TRACES once the deductor files Form 26Q / 27Q.
TAN of deductor, PAN of deductee
Section under which TDS deducted (194C/194J/194I etc.)
Quarter and amount paid
TDS rate and amount
Challan and acknowledgement details
Yes — tenants must deduct 5% TDS on rent above ₹50,000/month under Section 194-IB and issue Form 16C (a variant of 16A).
Download from TRACES using TAN + PAN. Cross-check against your Form 26AS — both should show same TDS amounts.