Form 16 and Form 16A — TDS Certificates, Due Dates and Missing TDS
Quick answer: Form 16 is the TDS certificate for salary, issued by the employer by 15 June after the financial year. Form 16A covers TDS on other income such as interest, rent and contractor or professional payments, and is issued quarterly. If TDS does not appear in Form 26AS or AIS, ask the deductor to correct its TDS return before you claim the credit.
Last verified 26 October 2026 against published GST rules summaries. Confirm against the official GST notification list before any filing; we re-check it before each filing cycle.
Certificates and deadlines
| Certificate | Covers | Issued by | Deadline |
|---|---|---|---|
| Form 16 | TDS on salary (Section 192) | Employer | By 15 June after the financial year (FY 2025-26: 15 June 2026) |
| Form 16A | TDS on other income, such as interest, rent, contractor and professional payments | Deductor | Quarterly: 15 August, 15 November, 15 February and 15 June, each for the quarter's TDS return |
Form 16A is downloaded from TRACES. Form 16 is also available there, under Downloads.
If TDS is missing from Form 26AS or AIS
- Check Form 26AS and AIS on the income tax portal for the deductor's TAN entry and the amount.
- Ask the deductor to file or correct its TDS return (24Q, 26Q or 27Q) so the entry appears.
- Once the return is processed, download the certificate from TRACES.
- Claim the credit in your ITR, and keep the certificates on file.
What we do
- Certificate check against Form 26AS and AIS before the ITR is filed
- Deductor follow-up for missing or mismatched TDS entries
- Credit claim in the ITR with the supporting certificates
Related: Income tax refund not received: status, reissue and grievance.
Talk to us before you file anything
Frequently asked questions
When must Form 16 be issued?
By 15 June after the financial year in which the TDS was deducted. For FY 2025-26, the deadline is 15 June 2026.
When is Form 16A due?
Quarterly, within 15 days of the TDS return due date for each quarter: 15 August, 15 November, 15 February and 15 June.
Where do I download Form 16A?
From TRACES, the TDS portal. Form 16 is also available there.
Why is my TDS not showing in Form 26AS?
The deductor may not have filed or corrected its TDS return, or it may have used the wrong PAN or TAN. Ask the deductor to check and correct its return.
Can I claim TDS that is not in Form 26AS?
Claim only what appears in Form 26AS or AIS. Get the deductor to correct its return first, then claim the credit.