A TDS certificate is the document the deductor gives you as proof that tax was cut from your payment and deposited against your PAN. For FY 2025-26, salary TDS is certified in Form 16, other payments such as interest, rent, fees and commission in Form 16A, and property, rent and 194M payments by individuals in Forms 16B, 16C and 16D.
From tax year 2026-27, under the Income-tax Rules, 2026, Form 16A is replaced by Form 131 and Form 16 by Form 130. In both systems the certificate must be generated from TRACES, so a typed letter from a client is not valid proof. New to the subject? Read what TDS is first. You do not attach the certificate to your return, but you should match it with Form 26AS before you file.
Quick facts
Salary
Form 16 (Form 130 from tax year 2026-27)Other payments
Form 16A, quarterly (Form 131 from tax year 2026-27)Property purchase (194IA)
Form 16BRent by individuals (194IB)
Form 16CPayments under 194M
Form 16DWhere it comes from
Generated on TRACES by the deductorLower TDS certificate
Form 13 (Form 128 from tax year 2026-27)
Types of TDS certificate and their due dates
| Form | Issued for | Issued by | Due |
|---|---|---|---|
| Form 16 | Salary under section 192 | Employer | By 15 June after the FY |
| Form 16A | Interest, rent, fees, commission, contracts and other non-salary TDS | Any deductor filing Form 26Q or 27Q | Within 15 days of the quarterly return due date: 15 August, 15 November, 15 February, 15 June |
| Form 16B | Purchase of property under 194IA | Buyer | Within 15 days of the Form 26QB due date |
| Form 16C | Rent above ₹50,000 a month under 194IB | Tenant | Within 15 days of the Form 26QC due date |
| Form 16D | Contract or professional payments under 194M | Individual or HUF payer | Within 15 days of the Form 26QD due date |
Late issue carries a penalty of ₹100 a day under section 272A(2)(g), up to the TDS amount, so deductors should treat these dates as firmly as the return dates.
Form 16 vs Form 16A: the difference
| Point | Form 16 | Form 16A |
|---|---|---|
| Income covered | Salary only | Everything except salary |
| How often | Once a year | Every quarter |
| Parts | Part A (tax deposited) and Part B (salary breakup, deductions) | Single certificate per quarter |
| Typical holder | Employees and pensioners | Freelancers, landlords, depositors, contractors |
A salaried person with an FD may hold both: Form 16 from the employer and Form 16A from the bank. A freelancer usually collects several Form 16A certificates, one from each client per quarter. More on the salary version is on the Form 16 hub.
How to download a TDS certificate from TRACES
Only the deductor can download Form 16A from the TRACES portal. As the person whose tax was cut, ask the deductor, or view the same credit in Form 26AS. The buyer of a property can download Form 16B himself.
- Log in to TRACES as a deductor with TAN and password.
- Go to Downloads, then Form 16A.
- Choose the financial year and quarter, and search by a single PAN or ask for bulk download.
- Answer the KYC check using a challan and PAN details from that quarter's return.
- Open Downloads, then Requested Downloads, and collect the file once its status shows Available.
- Open the file with the free utility shown on TRACES to produce the signed PDF certificates, then send them to each payee.
For Form 16B, the buyer logs in to TRACES as a taxpayer with PAN, then uses Downloads, Form 16B (for Buyer), giving the seller's PAN and the 26QB acknowledgement number.
Form 131 in the new Income-tax Act and Rules
| Purpose | FY 2025-26 (1961 Act) | Tax year 2026-27 (2025 Act) |
|---|---|---|
| Salary certificate | Form 16 | Form 130 |
| Non-salary certificate | Form 16A | Form 131 |
| Lower or nil TDS certificate | Form 13 under section 197 | Form 128 under section 395 |
Form 131 draws its authority from section 395 of the 2025 Act and, like Form 16A, must come from TRACES. Deductions made in FY 2025-26 are still certified in Form 16A, even if the certificate is issued after 1 April 2026. Read the new Act overview for the full list of renamed forms.
Lower TDS certificate: what it is
A lower deduction certificate is different from a TDS certificate. It is an order from the tax department that lets a payer deduct at a lower rate or nil, because the payee's actual tax will be lower than the normal TDS. A contractor with heavy losses, for example, may apply. Apply online on TRACES in Form 13 for FY 2025-26 and in Form 128 for tax year 2026-27, and give a copy of the order to the payer.
TDS certificate problems and fixes
| Problem | What to do |
|---|---|
| Form 16A amount not in Form 26AS | Ask the deductor to check that the return was filed with your correct PAN |
| Wrong PAN on the certificate | The deductor files a correction return on TRACES |
| Client sends a self-made certificate | Ask for the TRACES-generated Form 16A; only that one is valid |
| Certificate not received | Rely on Form 26AS for the credit and remind the deductor of the due date |
General information about TDS certificates in India, not advice for your situation. Form numbers and procedures keep changing, so rely on TRACES for the current version and ask a chartered accountant if in doubt.
Sources we checked
- Income-tax Act, 1961, section 203 and rule 31
- Income-tax Act, 2025, section 395
- Income-tax Rules, 2026
- TRACES help pages
Frequently asked questions
What is a TDS certificate?
It is the deductor's statement, generated from TRACES, showing how much tax was cut from your payment and deposited against your PAN. It helps you claim credit for that tax in your return.
What does Form 16A mean?
Form 16A means the TDS certificate for income other than salary. It is issued quarterly for payments such as FD interest, professional fees or rent. From tax year 2026-27 it is replaced by Form 131.
What is Form 16B?
Form 16B certifies TDS the buyer deducted on purchase of property worth ₹50 lakh or more under section 194IA. The buyer downloads it from TRACES and gives it to the seller.
How do I get my TDS certificate if the deductor does not send it?
Ask the deductor first, since only they can download Form 16A. Meanwhile, the credit shows in your Form 26AS and AIS, which you can use to file your return.
Where is the TDS form 16 download option for employees?
Employees do not download Form 16 themselves; the employer downloads Part A from TRACES and issues the full form by 15 June. Your tax credit is visible meanwhile in Form 26AS on the e-filing portal.
Do I need to attach Form 16A to my ITR?
No. Returns are filed without attachments. Keep the certificates for your records and match the figures with Form 26AS.