Difference between Form 16 and 16A

Form 16 and Form 16A are two essential elements of the TDS filing process that enable taxpayers to determine the tax amount payable. However, taxpayers often confuse the two Forms due to the identical purpose of these certificates.

In this blog, we will understand the key difference between TDS Certificates Form 16 and 16A.

Form 16: Salary Certificate

As per Section 203 of the Income Tax Act, Form 16 is a certificate that is issued by the employer to the employees when an employee’s annual income exceeds the basic exemption limit of Rs 2,50,000 and is liable for TDS.

Form 16 comprises salary details and the amount of TDS deducted from the salary.

Form 16A: TDS Certificate for Income Other than Salary

Form 16A is a TDS Certificate applicable for TDS on ‘Income Other than Salary’. This form contains the name of deductor/deductee, PAN/TAN details, and challan details of the TDS deposited on income other than salary.

In addition, the form also contains income details, the TDS deducted and deposited on such income.

What is the difference between Form 16 and 16A?

	Form 16	Form 16A
Description	TDS Certificate Form 16 is issued against income on salary	TDS Certificate Form 16A is issued against income other than salary.
Issuer	Form 16 is issued by the employer	Form 16A is issued by financial institutions, tenants, banks, etc.
Frequency of Issuance	It is issued annually	It is issued quarterly
Applicability	Form 16 applies only to salaried income.	Form 16A is applicable to rent, professional charges, commission agents, hired machinery, etc.
Form 26AS	Only the TDS details of Form 16 are available in Form 26AS.	All details contained in Form 16A are available in Form 26AS.