When is Form 16 issued?

Form 16 is the salary TDS certificate and is generally issued by 15 June after the financial year. Employers should generate it from TRACES after annual salary data is processed.

When is Form 16A issued?

Form 16A is issued quarterly for non-salary TDS, generally within 15 days from the due date of the relevant TDS statement.

Form 16B is the property TDS certificate generated after tax is paid through Form 26QB, usually for property transactions above Rs.50 lakh where 1% TDS applies.

Form 16C is the rent TDS certificate linked to Form 26QC. The rate for section 194-IB rent TDS is 2% from October 2024 onward.

Can an employee who left mid-year get Form 16?

Yes. The employer should issue Form 16 for salary paid and TDS deducted during the employment period, subject to return processing and certificate generation.

What if Form 16 has wrong PAN or amount?

The underlying TDS return may need correction before the certificate is regenerated. Issuing a duplicate without fixing the return may not solve the credit mismatch.

What are the main quarterly TDS return forms?

Form 24Q is used for salary TDS, Form 26Q for resident non-salary payments, and Form 27Q for payments to non-residents. The right form depends on payment type, payee residential status, and the section under which tax was deducted.

What is the late filing fee under section 234E?

Section 234E charges Rs.200 per day for delay in filing a TDS statement, capped at the amount of TDS in that statement. Penalty under section 271H can separately apply in serious or prolonged cases.

Is TAN mandatory for TDS compliance?

TAN is mandatory for most TDS deductors under section 203A. PAN-based routes such as property TDS through 26QB and rent TDS through 26QC are specific exceptions, so most businesses should obtain and use TAN.

What happens if TDS is deducted but not paid?

Interest generally applies at 1.5% per month or part month from the date of deduction until payment. It can become expensive because the clock starts from the deduction date, not from the return filing date.

What is TRACES used for?

TRACES is the TDS reconciliation and certificate portal used for defaults, justification reports, correction statements, Form 16, Form 16A, challan status, and deductee-credit visibility workflows.

Why does 26AS or AIS mismatch happen?

Mismatch usually comes from wrong PAN, wrong amount, unmatched challan, late return filing, incorrect section, or correction not yet processed. Books, challans, returns, TRACES and 26AS need to tell the same story.

TRACES-issued TDS certificates

TDS Certificate Services -Form 16

Form 16, 16A, 16B and 16C issued right, on time and from the correct portal record.

We help deductors download, verify, issue and correct TDS certificates through TRACES and related workflows. Certificate accuracy matters because employees, vendors, property sellers and landlords rely on it for return filing and credit claims.

Section and threshold review
Challan and return mapping
TRACES follow-through
Correction support where needed

TRUSTED FOR TDS COMPLIANCE

TDS work handled with books, portals and deadlines aligned

15 Jun

Form 16 deadline

Salary certificate

16A

Quarterly certificate

Non-salary TDS

16B

Property TDS

After 26QB

Rs.100/day

272A risk

Certificate delay exposure

PRE-NAV WORKFLOW

Where this service becomes useful

Each scenario starts as an accounts entry and becomes a tax record that must survive portal processing.

When

Salary year closes

The issue

Employees need Form 16 for ITR filing

We do

TRACES certificate data is downloaded and checked

When

Vendor requests Form 16A

The issue

Quarterly non-salary certificate is due

We do

Certificate is generated after return processing

When

Property purchase completed

The issue

Seller needs Form 16B after 26QB payment

We do

Property TDS certificate workflow is completed

When

Rent TDS deducted

The issue

Landlord asks for Form 16C

We do

PAN-based rent certificate is issued correctly

What are TDS certificates?

TDS certificates are formal documents issued by deductors to confirm that tax was deducted and deposited against the deductee's PAN. Form 16 covers salary, Form 16A covers non-salary payments, Form 16B relates to property TDS through 26QB and Form 16C relates to specified rent TDS through 26QC.

For regular deductors, certificates should be generated through TRACES after the relevant return is filed and processed. Manual certificates without the portal record can create credit and validity problems for the deductee.

ComplyLocal supports certificate download, checking, issuance, duplicate requests and correction workflows where the certificate does not match 26AS, AIS or return records.

TDS certificate (Form 16 and 16A) service with ComplyLocal

CERTIFICATE MAP

Which certificate, which case?

The certificate route depends on the payment type and the statement or challan-cum-statement behind it.

Factor	RecommendedForm 16	Form 16A	Form 16B	Form 16C	Form 27D
What it covers	Salary TDS	Non-salary TDS	Property TDS	Rent TDS	TCS certificate
Who issues	Employer	Deductor	Property buyer	Tenant	Collector
Deadline	15 June	15 days from return due date	After 26QB processing	After 26QC processing	After 27EQ processing
Portal	TRACES	TRACES	TRACES	TRACES	TRACES

← Scroll →

Form 27D is included here only to show the TCS sibling certificate. For dedicated TCS certificate support, use the TCS certificate page.

Ask an expert

WHO THIS IS FOR

TDS Certificate Services for real operating teams

The same compliance rule looks different for employers, vendors, collectors, property buyers, remitters and finance teams.

Employers issuing Form 16

Salary certificate data checked and generated after annual payroll closure.

Businesses issuing Form 16A

Quarterly vendor certificates generated after TDS return processing.

Property buyers

Form 16B support after 26QB payment and property seller PAN reporting.

Rent payers

Form 16C support for specified rent TDS under the PAN-based route.

HOW WE HANDLE IT

TDS compliance without loose ends

The workflow is built around source records first, portal filing second and TRACES verification after processing.

1
Scope and section review
Step 1
We identify the payment or collection category, section, rate, threshold, TAN route and quarter before any filing or payment action.
2
Books and challan mapping
Step 2
Ledgers, deductions, collections, challans, PAN data and branch records are matched before upload or correction.
3
Certificate pack prepared
Step 3
The statement, challan, certificate or reconciliation pack is prepared with section-wise and party-wise checks.
4
Portal filing and validation
Step 4
We handle validation, upload, acknowledgement tracking and immediate error correction through the relevant workflow.
5
TRACES follow-through
Step 5
After processing, defaults, certificates, credit visibility and correction needs are reviewed so the quarter actually closes.

TRACES VALIDITY

Certificates are only as strong as the portal record behind them

Employees and vendors need certificates that match TRACES, 26AS and AIS. Manual or mismatched certificates create downstream filing trouble.

TRACES download

Certificates should be generated from processed statements wherever applicable.

Credit match

Certificate figures should match deductee-side 26AS and AIS.

Deadline discipline

Delayed certificate issuance can trigger Rs.100 per day exposure under section 272A.

Duplicate and corrections

If data is wrong, the underlying return may need correction before reissue.

Talk to a TDS expert

Self-contained answers on forms, due dates, challans, TRACES records, certificates, corrections and credit visibility.

Fast answersExpert support

Form 16 is the salary TDS certificate and is generally issued by 15 June after the financial year. Employers should generate it from TRACES after annual salary data is processed.
Form 16A is issued quarterly for non-salary TDS, generally within 15 days from the due date of the relevant TDS statement.
Form 16B is the property TDS certificate generated after tax is paid through Form 26QB, usually for property transactions above Rs.50 lakh where 1% TDS applies.
Form 16C is the rent TDS certificate linked to Form 26QC. The rate for section 194-IB rent TDS is 2% from October 2024 onward.
Yes. The employer should issue Form 16 for salary paid and TDS deducted during the employment period, subject to return processing and certificate generation.
The underlying TDS return may need correction before the certificate is regenerated. Issuing a duplicate without fixing the return may not solve the credit mismatch.
Form 24Q is used for salary TDS, Form 26Q for resident non-salary payments, and Form 27Q for payments to non-residents. The right form depends on payment type, payee residential status, and the section under which tax was deducted.
Section 234E charges Rs.200 per day for delay in filing a TDS statement, capped at the amount of TDS in that statement. Penalty under section 271H can separately apply in serious or prolonged cases.
TAN is mandatory for most TDS deductors under section 203A. PAN-based routes such as property TDS through 26QB and rent TDS through 26QC are specific exceptions, so most businesses should obtain and use TAN.
Interest generally applies at 1.5% per month or part month from the date of deduction until payment. It can become expensive because the clock starts from the deduction date, not from the return filing date.
TRACES is the TDS reconciliation and certificate portal used for defaults, justification reports, correction statements, Form 16, Form 16A, challan status, and deductee-credit visibility workflows.
Mismatch usually comes from wrong PAN, wrong amount, unmatched challan, late return filing, incorrect section, or correction not yet processed. Books, challans, returns, TRACES and 26AS need to tell the same story.

RELATED TDS & TCS SERVICES

Keep the whole deduction and collection stack clean

TDS

TCS Sibling

Next Actions

Issue certificates that match the tax record.

We handle TRACES download, checks, duplicate requests and correction planning for TDS certificates.

Get certificate support Call +91 98968 05552

TDS return, payment, certificate, reconciliation and correction support

Get TDS help

TDS work handled with books, portals and deadlines aligned

Form 16 deadline

Quarterly certificate

Property TDS

272A risk

Where this service becomes useful

What are TDS certificates?

Which certificate, which case?

TDS Certificate Services for real operating teams

Employers issuing Form 16

Businesses issuing Form 16A

Property buyers

Rent payers

TDS compliance without loose ends

Scope and section review

Books and challan mapping

Certificate pack prepared

Portal filing and validation

TRACES follow-through

Certificates are only as strong as the portal record behind them

TRACES download

Credit match

Deadline discipline

Duplicate and corrections

What goes wrong when the quarter is rushed

Wrong section or rate used

PAN or party data mismatch

Challan remains unconsumed

TDS reviewed only at year-end

TDS Certificate Services FAQs

01When is Form 16 issued?

02When is Form 16A issued?

03What is Form 16B?

04What is Form 16C?

05Can an employee who left mid-year get Form 16?

06What if Form 16 has wrong PAN or amount?

07What are the main quarterly TDS return forms?

08What is the late filing fee under section 234E?

09Is TAN mandatory for TDS compliance?

10What happens if TDS is deducted but not paid?

11What is TRACES used for?

12Why does 26AS or AIS mismatch happen?

Keep the whole deduction and collection stack clean

TDS

TCS Sibling

Next Actions

Issue certificates that match the tax record.

TDS Certificate Services FAQs

01When is Form 16 issued?

02When is Form 16A issued?

03What is Form 16B?

04What is Form 16C?

05Can an employee who left mid-year get Form 16?

06What if Form 16 has wrong PAN or amount?

07What are the main quarterly TDS return forms?

08What is the late filing fee under section 234E?

09Is TAN mandatory for TDS compliance?

10What happens if TDS is deducted but not paid?

11What is TRACES used for?

12Why does 26AS or AIS mismatch happen?