Form 16A is a TDS (Tax Deducted at Source) certificate that is issued by the employer or the person who has deducted tax at source (TDS) on certain payments other than salary such as interest, commission, rent, etc. . It is mandatory to issue these certificates to taxpayers. Form 16A provides details of TDS/TCS for various transactions between the deductor and the deductee. It is used to calculate the amount of tax owed and is required for filing income tax returns.

Form 16A is applicable for TDS on ‘Income Other than Salary’ . For example, a Form 16A shall be issued to you when a bank deducts TDS on your interest income from fixed deposits, for TDS deducted on insurance commission, for TDS deducted on your rent receipts. It contains details of the TDS deducted and deposited with the government on behalf of the deductee.

To fill in Form 16A, one needs to download the format of Form 16A from the Income Tax Departments website or use the format provided by the deductors software. The form requires the name and address of the deductor, PAN of the deductor, and the unique TDS certificate number.

In summary, Form 16A is a TDS certificate that is issued to the person who has deducted tax at source (TDS) on certain payments other than salary such as interest, commission, rent, etc. It provides details of the TDS deducted and deposited with the government on behalf of the deductee and is required for filing income tax returns.