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Key takeaways
- Form 16A is a certificate of tax deducted at source on payments other than salary, issued by the deductor, usually generated through the TRACES portal.
- It is issued quarterly, within 15 days of the due date of the quarterly TDS return, according to the Income Tax Department.
- The supplier uses it to claim credit and reconciles it with Form 26AS or the annual information statement.
- Tax deducted but not deposited, or not reported in the return, will not show up for the supplier.
Free PDF and Excel: Form 16A quarterly issue tracker. Get it below
What Form 16A is
Form 16A is a certificate that a deductor gives to the person from whom tax was deducted at source on a payment other than salary, such as a contractor bill, rent, commission or a purchase of goods.
Form 16 covers salary. Form 16A covers everything else. For procurement teams it matters because every supplier who suffers TDS on your payments will ask for it each quarter, and a late or wrong certificate is a favourite reason for payment queries and strained supplier relations.
A buyer deducts INR 1,000 of TDS from a supplier's payment in July. The deductor files its Form 26Q for the quarter, the department processes it and the buyer generates Form 16A for the supplier. The supplier's accountant sees the same INR 1,000 in the tax credit statement and claims it.
If the buyer had deducted but filed the return late or with the wrong PAN, the supplier's credit would not show and the supplier would chase the buyer.
What the certificate shows
| Field | What goes in it | Why it matters |
|---|---|---|
| Deductor and deductee | Name, address, TAN of the payer and PAN of the supplier. | A wrong PAN means the credit lands on the wrong account. |
| Section and nature of payment | The section under which tax was deducted. | Under the Income-tax Act 2025 this may be shown differently. Confirm the current form. |
| Amounts paid or credited | Amount, date and tax deducted per transaction. | Should match your vouchers. |
| Challan details | Deposit date, challan serial number and BSR code. | Proof the tax reached the government. |
| Quarter and assessment year | Which period the certificate covers. | Credit is claimed for the year of deduction. |
| Verification and signature | Digital signature or authorised signatory. | Without it the certificate is not accepted. |
Free PDF and Excel
Form 16A quarterly issue tracker
A tracker for deductions, return dates and certificate issue, plus a reconciliation checklist for suppliers' queries.
- Quarter-end checklist
- Supplier reconciliation checklist
- Certificate register layout
- Excel register with days-to-issue worked out
Timing and process
- Deduct tax at the time of credit or payment.
- Deposit the tax by the 7th of the next month.
- File the quarterly Form 26Q.
- After the return is processed, download Form 16A from TRACES and issue it to each supplier.
The Income Tax Department says Form 16A is to be issued within 15 days of the due date of the statement. Late issue brings a daily fee. The same page puts quarterly return reporting in Form 26Q. For the rule that creates many of these certificates, see TDS on purchase of goods.
How buyers and suppliers reconcile
- Buyer: match each supplier's certificate to the ledger and the challan before issuing.
- Supplier: compare Form 16A to Form 26AS or the annual information statement.
- Both: resolve a mismatch on the same quarter, before the supplier files a return that depends on it.
- Keep a register of certificates sent and acknowledged.
- Quarterly return filed and processed.
- Supplier PAN verified on every line.
- Certificates generated from TRACES, not rebuilt by hand.
- Issued within 15 days of the return due date.
- Supplier acknowledgements saved.
- Mismatches opened as tickets with an owner.
Last checked: 19 October 2026. Timing and return form checked against the Income Tax Department page on TDS on purchase of goods. The Income-tax Act 2025 and its rules may rename forms and sections. Check TRACES for current names before relying on this page.
Frequently asked questions
Who issues Form 16A?
The deductor, meaning the person who deducted tax at source on a non-salary payment, usually by downloading it from the TRACES portal after the quarterly return is processed.
What is the difference between Form 16 and Form 16A?
Form 16 is for salary. Form 16A is for all other payments, such as contractor fees, rent, commission and the purchase of goods.
When must Form 16A be issued?
Within 15 days of the due date of the quarterly statement, according to the Income Tax Department.
Why does a supplier need it?
To claim credit for tax deducted and to support its return. They check it against their tax credit statement.
What if the amounts on Form 16A and Form 26AS differ?
Ask the deductor to correct the return. Until it is corrected the supplier may not be able to claim the full credit.