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Steps for requesting Form 16 / 16A

The steps for requesting Form 16 / 16A has been given below:

  • Login to TRACES as deductor and submit download request for Form 16 / 16A under ‘Downloads’ tab.
  • File will be available under ‘Requested Downloads’ in ‘Downloads’ tab.
  • Text file will be provided containing details of all requested PANs.
  • User must convert this text file to PDF using ‘TRACES PDF Generation Utility’.
  • This utility will convert the text file into individual PDFs for each PAN.
  • Deductor can also opt to digitally sign the PDFs while converting.

Frequently Asked Questions (FAQ) on Form 16/16A

What is Form 16 / 16A?

It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act. Form 16 is issued on deduction of tax by the employer on behalf of the employee under section 192 of IT Act, 1961. Form 16A is issued if the deduction of tax is under any other provision of Chapter XVII-B of IT Act. These certificates provide details of TDS / TCS for various transactions between deductor and deductee. It is mandatory to issue these certificates to Tax Payers u/s 203 of IT Act, 1961.

Is there any format for these certificates?

Form 16 / 16A are issued as per the provisions of Rule 31(1).

How are these forms generated?

These forms shall be generated by TDS CPC on processing the quarterly TDS / TCS statements filed by deductor. Deductor will have to raise a request for the same on TRACES. Deductor shall have the option to digitally sign the certificates.

What is the due date for the issue of these certificates?

Sr. No. Form Periodicity Due Date
1 16 Annual

By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted

2 16A Quarterly

Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A

What should I do if I am not getting Form 16 from TRACES?

Ensure that you have filed Form 24Q for Quarter 4 with Annexure II. It is mandatory to file Annexure II giving actual particulars for the entire financial year, as Form 16 is generated on the basis of information provided in Annexure – II.

How are the particulars of those employees who are employed with more than one employer in a financial year to be shown in Form 16?

The employee should declare previous salary and TDS details, if any, with the current employer and the same should be considered by the current employer while deducting TDS on salary and issuing Form 16.

What can I do if I am unable to get the TDS certificate (Form 16 / 16A)?

It is the duty of every person deducting tax to issue a TDS certificate. In spite of your request, if you are denied the certificate then there is a chance that the tax deducted has not been deposited by the deductor to the government account. Please inform the department (PRO or TDS section) which will then do the needful.

I have not received TDS certificate from my employer. Can I claim TDS deducted from my salary?

Yes. The claim can be made in your return. Department, however, will raise a demand which will not be enforced on you but on your employer.

If a deductee comes back stating that the original TDS certificate is lost, can a duplicate certificate be issued?

Yes. Deductor will have to issue the duplicate certificate.

Even if no taxes have been deducted from salary, is there any need for my employer to issue Form 16 to me?

Form 16 is a certificate of TDS and in your case it will not apply. However your employer must issue a salary statement.

If I am receiving my pension through a bank who will issue Form 16 or pension statement to me – the bank or my former employer?

The bank will issue Form 16.

Can deductor download Form 16 without being registered on TRACES?

No, only registered user (deductor) on TRACES can download Form 16 / 16A.

While submitting request to download Form 16 / 16A, deductor has entered details correctly in Part 1 and Part 2 in validation details screen, yet it shows error as ‘Invalid Details’ in Part 1 and Part 2. What should deductor do?

Details to be filled in validation screen should be exactly the same as reported in the TDS statement. If you have filed any correction statement, Token Number and other details should be as per the latest correction statement.

I am unable to download Form 16 / 16A as the number of PANs for which Form 16 / 16A were submitted was higher, however the PDFs generated were less. What should I do?

Check the status of the PANs for which Form 16 / 16A has not been generated. These PANs might be with inactive status or not present in the TDS statement filed.

What is the password for opening Form 16 / 16A text file?

The password for opening Form 16 / 16A will be your TAN in capital letters, i.e., AAAA11111A.

Registered user on TRACES has updated the communication and address details on TRACES. However while downloading Form 16A, it shows a different address. How can deductor edit address details in Form 16A?

Details updated in ‘Profile’ section of your TRACES account will be saved only in TRACES and will not be updated in TAN database. To change details in TAN database, submit TAN change request form (Form 49B) at

Can I make any changes in the certificate generated by TDS CPC?

The certificates shall be generated in PDF format, therefore they are not editable. Deductor is thereby not permitted to make changes to these certificates. If any error is identified in the certificate, deductor will have to file a correction statement for the same.

Can Form 16 (Part A) / Form 16A be issued manually?

No. Only the Form 16 (Part A) / Form 16A downloaded from TRACES are considered as valid TDS certificates, as per CBDT circular 04/2013 dated 17th April, 2013.

What should I do in case company name is updated incorrectly in Form 16 (Part A) / Form 16A?

You need to check the respective quarterly statement and file a correction for the same. After filling correction, download Form 16 (Part A) / Form 16A.

How can I edit or add detail of authorized person in Form 16 / Form 16A?

Details of authorized person can be updated in ‘Profile’ section of deductor’s account in TRACES.

Source: TRACES


I-T department launches PAN-based e-litigation management system

Aimed to reduce lengthy proceedings and time taken in litigation, the Income Tax department has activated a PAN-based online system which enables the taxman to access cases in their jurisdiction on a click, amongst a building database of over 5 lakh appeals and 1.50 lakh judgements.

The new facility is part of the National Judicial Reference System (NJRS), an electronic repository of cases under the direct taxes category or income tax pending in legal forums like the Income Tax Appellate Tribunal (ITAT), Authority for Advanced Ruling (AAR), various High Courts and the Supreme Court.

“A new link has been activated recently in the NJRS which enables the Assessing Officer (AO) and his superiors to view appeals pertaining to their jurisdiction based on the Permanent Account Number (PAN). It is essential that the PAN number for each case is fed in the appeal to allow the system help the taxman.

“The new measure will drastically cut down time in appeal and litigation management in the department,” a senior official said.

The tax department is on a spree to ensure more and more number of people and taxpayers in the country use the PAN card. It has recently launched a business application software which uses PAN to track all the transactions and financial records of an individual and entity across the country.

Authorities working in the resource management wing of the NJRS database said the facility will also be made fully accessible for taxpayers in the near future so that they can check the status of their appeals on this portal.

According to official records accessed by PTI, the database has over 1.5 lakh orders and judgements and data of over 5 lakh appeals (pending and disposed) of ITAT, HCs and the Supreme Court was hosted for use till now.

“The database is being continuously enhanced and more and more records are being uploaded every day,” officials said.

A Central Processing Centre (CPC) for the NJRS has been established at Nashik in Maharashtra by the department.

Officials had earlier said the NJRS “will function with the help of smart search facilities and flowcharts for tax officers engaged in litigation with the assesses or entity at various stages.

“The portal will enable them to diligently monitor appeal dates, check cause lists and undertake research and analysis for strengthening their cases by taking reference from previous orders made by the courts in I-T cases,” they had said.

The system is the first of its kind in the country for comprehensive litigation management in any government department.

According to a blueprint prepared in this regard, all cases under the Income Tax Act, 1961; Wealth Tax Act, 1957; Expenditure Tax Act, 1987; Interest Tax Act, 1974 and Gift Tax Act, 1958 will be compiled in the NJRS.

The facility will be maintained by the National Securities Depository Limited (NSDL).

Source: BusinessToday


Good news for taxpayers: I-T grievances like high-pitched assessments to be addressed in 2 months

Taxpayers facing “high-pitched” assessments or unfair scrutiny by the Income Tax Department can now attempt to get their grievances redressed in a short time before undertaking the arduous litigation route of courts or other appellate mechanisms.

In a maiden initiative, the Finance Ministry, through the Central Board of Direct Taxes (CBDT), has asked the department to create “local committees” comprising senior officers in each region, and has directed them to dispose such grievance and complaint petitions “within two months” from the end of the month in which such a petition is received.

These committees are expected to become functional across the country from next month.

“The CBDT has asked the taxman to constitute these committees in all the Principal Chief Commissioner ranges of the country. It is expected these will begin functioning from the middle of next month,” a senior official said.

A taxpayer, who feels unsatisfied by an order of a tax assessment officer or thinks it is irrational, can petition the committee which will be publicised in the media by the respective tax regions, the official said.

The local committee of chosen tax officers will examine “whether there is a prima facie case of high-pitched assessment, non-observance of principles of natural justice, non-application of mind, gross negligence or lack of involvement of assessing officer”.

“The committee would ascertain whether the addition made in assessment order are not backed by any sound reason or logic, the provisions of law have grossly been mis-interpreted or obvious or well-established facts on records have outrightly been ignored. The committee would also take into consideration whether the principles of natural justice have been followed by the assessing officer.”

However, the CBDT has made it clear that these committees “in no way, can be considered to be an alternative or additional appellate channel” but are being created to effectively and efficiently deal with genuine grievances of taxpayers and “help in supporting an environment where assessment orders are passed in a fair and reasonable manner.”

The senior official said if a taxpayer is not happy with the assessing officer’s order, the normal way is to approach the Commissioner of I-T (Appeals) and subsequently appeal to the Income Tax Appellate Tribunal, High Court and finally the apex court.

“But with this new mechanism in place, department expects taxpayers will get faster solution to their problems rather than the long time that these procedures and hearings take,” the official added.

In case the committee finds that a said order has been un-reasonable or high-pitched, it would submit its report to the senior most I-T officer in a given range who would then decide on taking a suitable administrative action in this regard.

“Further, departmental position as determined by the local committee in such cases would be appropriately presented before the Appellate authorities so that litigation is curtailed,” the order said.

The new mechanism has been created by the CBDT after it found that the tendency to frame high-pitched and unreasonable assessment orders is “still persisting” in the department due to which grievances are being raised by taxpayers.

“Such (high-pitched scrutiny assessments) grievances not only reflect harassment of taxpayers but also leads to generation of unproductive work for department as well as appellate authorities,” the order said.

The new mechanism is part of the CBDT’s initiative to make tax processes and procedures fair, objective and rational.

Source: The Economic Times

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