FORM NO.

16
[See rule 31(1)(a)]
PART A

Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary
Certificate No. Last updated on

Name and address of the Employer Name and address of the Employee

PAN of the TAN of the Deductor PAN of the Employee Reference No.
Deductor Employee provided by the Employer
(If available)

CIT (TDS) Assessment Year Period with the Employer

Address…………………………… From To
..…………………………………
City………………………………….
Pin code……………………………..,
Summary of amount paid/credited and tax deducted at source thereon in respect of the employee
Quarter(s) Receipt Numbers of Amount Amount of tax Amount of tax
original quarterly paid/credited deducted deposited/remitted
statements of TDS (Rs. ) (Rs. )
under sub-section (3) of
section 200

Total (Rs.)
I. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL
GOVERNMENT ACCOUNT THROUGH BOOK ADJUSTMENT
(The deductor to provide payment wise details of tax
deducted and deposited with respect to the deductee)
Sl. No. Tax Deposited in Book Identification Number (BIN)
respect of the deductee Receipt DDO serial Date of Status of
(Rs. ) numbers of number in transfer matching
Form No. Form No. voucher with Form
24G 24G dd/mm/yyyy No. 24G

Total ( Rs. )
 II. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE
CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN
(The deductor to provide payment wise details of tax deducted
and deposited with respect to the deductee)
Sl. No. Tax Deposited in Challan Identification Number (CIN)
respect of the
deductee (Rs. )
BSR Code of Date on which tax Challan Status of
the Bank deposited Serial matching
Branch (dd/mm/yyyy) Number with
OLTAS

Total ( Rs.)
Verification
I,…………….………......….., son/daughter of ………….………….working in the capacity of
……………………..…. (designation) do hereby certify that a sum of Rs. ………….. [Rs.
…………………………..................................................................……………...….(in words)]
has been deducted and deposited to the credit of the Central Government. I further certify that
the information given above is true, complete and correct and is based on the books of
account, documents, TDS statements, TDS deposited and other available records.
Place…………………………....…
Date………………………….....… (Signature of person responsible for deduction of tax)
Designation: …………………...… Full Name: ……………………………..................…

1
[***]

______________________________________________________________
1. Omitted by Income-tax (3rd Amendment) Rules, 2019, w.e.f. 12-5-2019
12-5-2019. Prior to its omission
following notes read as under :
"Notes:
1. Government deductors to fill information in item I if tax is paid without production of an
income-tax challan and in item II if tax is paid accompanied by an income-tax challan.
2. Non-Government deductors to fill information in item II.
3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having
jurisdiction as regards TDS statements of the assessee.
4. If an assessee is employed under one employer only during the year, certificate in Form No.
16 issued for the quarter ending on 31st March of the financial year shall contain the details
of tax deducted and deposited for all the quarters of the financial year.
5. If an assessee is employed under more than one employer during the year, each of the
employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for
which such assessee was employed with each of the employers. Part B (Annexure) of the
certificate in Form No.16 may be issued by each of the employers or the last employer at
the option of the assessee.
6. In items I and II, in column for tax deposited in respect of deductee, furnish total amount of
TDS and education cess."
 2
[Part B (Annexure)
Details of Salary Paid and any other income and tax deducted
1. Gross Salary
(a) Salary as per provisions contained in section 17(1) Rs. ...
(b) Value of perquisites under section 17(2) (as per Form Rs. ...
No. 12BA, wherever applicable)
(c) Profits in lieu of salary under section 17(3) (as per Rs. ...
Form No. 12BA, wherever applicable)
(d) Total Rs. ...
(e) Reported total amount of salary received from other Rs. ...
employer(s)
2. Less: Allowances to the extent exempt under section 10
(a) Travel concession or assistance under section 10(5) Rs. ...
(b) Death-cum-retirement gratuity under section 10(10) Rs. ...
(c) Commuted value of pension under section 10(10A) Rs. ...
(d) Cash equivalent of leave salary encashment under Rs. ...
section 10(10AA)
(e) House rent allowance under section 10(13A) Rs. ...
(f) Amount of any other exemption under section 10
clause … Rs. ...
clause … Rs. ...
clause … Rs. ...
clause … Rs. ...
clause … Rs. ...
… Rs. ...
(g) Total amount of any other exemption under section 10 Rs. ...
(h) Total amount of exemption claimed under section 10 Rs. ...
[2(a)+2(b)+2(c)+2(d)+2(e)+2(g)]
3. Total amount of salary received from current employer Rs. ...
[1(d)-2(h)]
4. Less: Deductions under section 16
(a) Standard deduction under section 16(ia) Rs. ...
(b) Entertainment allowance under section 16(ii) Rs. ...
(c) Tax on employment under section 16(iii) Rs. ...

___________________________
2. Substituted by Income-tax (3rd Amendment) Rules, 2019, w.e.f. 12-5-2019. Prior to its
substitution part B read as under :

(Contd. on next page

5. Total amount of deductions under section 16 Rs. ...
[4(a)+4(b)+4(c)]
6. Income chargeable under the head "Salaries" Rs. ...
[(3+1(e)-5]
7. Add: Any other income reported by the employee under as per section 192 (2B)
(a) Income (or admissible loss) from house property Rs. ...
reported by employee offered for TDS
(b) Income under the head Other Sources offered for TDS Rs. ...
8. Total amount of other income reported by the employee Rs. ...
[7(a)+7(b)]
9. Gross total income (6+8) Rs. ...
10. Deductions under Chapter VI-A

Gross Deductibl
Amount e Amount
(a) Deduction in respect of life insurance premia, Rs. ... Rs. ...
contributions to provident fund etc. under section 80C
(b) Deduction in respect of contribution to certain pension Rs. ... Rs. ...
funds under section 80CCC
(c) Deduction in respect of contribution by taxpayer to Rs. ... Rs. ...
pension scheme under section 80CCD (1)
(d) Total deduction under section 80C, 80CCC and Rs. ... Rs. ...
80CCD(1)
(e) Deductions in respect of amount paid/deposited to Rs. ... Rs. ...
notified pension scheme under section 80CCD (1B)
(f) Deduction in respect of contribution by Employer to Rs. ... Rs. ...
pension scheme under section 80CCD (2)
(g) Deduction in respect of health insurance premia under Rs. ... Rs. ...
section 80D
(h) Deduction in respect of interest on loan taken for Rs. ... Rs. ...
higher education under section 80E
Gross Qualifyin Deductibl
Amount g Amount e Amount
(i) Total Deduction in respect of donations to certain Rs. ... Rs. ... Rs. ...
funds, charitable institutions, etc. under section 80G
(j) Deduction in respect of interest on deposits in savings Rs. ... Rs. ... Rs. ...
account under section 80TTA
(k) Amount deductible under any other provision(s) of Chapter VI-A
section … Rs. ... Rs. ... Rs. ...
section … Rs. ... Rs. ... Rs. ...
section … Rs. ... Rs. ... Rs. ...
section … Rs. ... Rs. ... Rs. ...
section … Rs. ... Rs. ... Rs. ...
section … Rs. ... Rs. ... Rs. ...
… Rs. ... Rs. ... Rs. ...
(l) Total of amount deductible under any other Rs. ... Rs. ... Rs. ...
provision(s) of Chapter VI-A
11. Aggregate of deductible amount under Chapter VI-A Rs. ...
[10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+
10(h)+10(i) 10(j)+10(l)]
12. Total taxable income (9-11) Rs. ...
13. Tax on total income Rs. ...
14. Rebate under section 87A, if applicable Rs. ...
15. Surcharge, wherever applicable Rs. ...
16. Health and education cess Rs. ...
17. Tax payable (13+15+16-14) Rs. ...
18. Less: Relief under section 89 (attach details) Rs. ...
19. Net tax payable (17-18) Rs. ...
Verification
I, …………………………….., son/daughter of ……………………………………….working in the
capacity of .………………………......... (designation) do hereby certify that the information given
above is true, complete and correct and is based on the books of account, documents, TDS
statements, and other available records.
Place………………………… (Signature of person responsible
for deduction of tax)
Date………………………… Full Name : ………………………

Notes:
1. Government deductors to fill information in item I of Part A if tax is paid without production
of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax
challan.
2. Non-Government deductors to fill information in item II of Part A.
 3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having
jurisdiction as regards TDS statements of the assessee.
4. If an assessee is employed under one employer only during the year, certificate in Form No.
16 issued for the quarter ending on 31st March of the financial year shall contain the details
of tax deducted and deposited for all the quarters of the financial year.
5. (i) If an assessee is employed under more than one employer during the year, each of the
employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for
which such assessee was employed with each of the employers.
(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers
or the last employer at the option of the assessee.
6. In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total
amount of tax, surcharge and health and education cess.
7. Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before
furnishing of Part B (Annexure) to the employee.]

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2. Substituted by Income-tax (3rd Amendment) Rules, 2019, w.e.f. 12-5-2019. Prior to its substitution part
B read as under :
__________________________________
(Contd. from prev. page

PART B (Annexure)

Details of Salary paid and any other income and tax deducted
1 Gross Salary Rs. ………
(a) Salary as per provisions contained in sec. Rs. ………
17(1)
(b) Value of perquisites u/s 17(2) (as per Form Rs. ………
No.12BA, wherever applicable)
(c) Profits in lieu of salary under section 17(3)(as Rs. ………
per Form No.12BA, wherever applicable)
(d) Total Rs. ………
2 Less: Allowance to the extent exempt u/s 10
Allowance Rs.
Rs. ………
Rs. ………
3 Balance (1-2) Rs. ………
4 Deductions :
(a) Entertainment allowance Rs. ………
(b) Tax on employment Rs. ………
5 Aggregate of 4(a) and (b) Rs. ………
6 Income chargeable under the head ‘Salaries’ (3-5) Rs. ………
7 Add: Any other income reported by the employee
Income Rs.

Rs. ………
8 Gross total income (6+7) Rs. ………
9 Deductions under Chapter VI-A
(A) sections 80C, 80CCC and 80CCD
(a) section 80C Gross Deductible
amount amount
(i) .................................................. Rs. ………

(ii) …............................................... Rs. ………

(iii) .................................................... Rs. ………

(iv) .................................................... Rs. ………

(v) .....................................................
(vi) .....................................................
(vii) .................................................... Rs. ……… Rs. ………

(Contd. on next page

_________________________________
Contd. from prev. page

(b) section 80CCC Rs. ……… Rs. ………

(c) section 80CCD
Note : 1. Aggregate amount deductible under
sections 80C, 80CCC and 80CCD(1) shall not
exceed one lakh rupees.
(B) Other sections (e.g. 80E, 80G, 80TTA, etc.)
under Chapter VI-A.
Gross Qualifying Deductible
amount amount amount
(i) section ……….. Rs. ……… Rs. ……… Rs. ………

(ii) section ……….. Rs. ……… Rs. ……… Rs. ………

(iii) section ……….. Rs. ……… Rs. ……… Rs. ………

(iv) section ……….. Rs. ……… Rs. ……… Rs. ………

(v) section ……….. Rs. ……… Rs. ……… Rs. ………

10 Aggregate of deductible amount under Chapter Rs. ………

VI-A
11 Total Income (8-10) Rs. ………

12 Tax on total income Rs. ………

13 Education cess @ 3% (on tax computed at S. No. Rs. ………

12)
14 Tax Payable (12+13) Rs. ………

15 Less: Relief under section 89 (attach details) Rs. ………

16 Tax payable (14-15) Rs. ………

Verification
I, …………………………….., son/daughter of ……………………………………….working in
the capacity of .………………………......... (designation) do hereby certify that the information
given above is true, complete and correct and is based on the books of account, documents, TDS
statements, and other available records.
Place…………………………......…
Date………………………….......… (Signature of person responsible for deduction of tax)
Designation: ……………….....…… Full Name : ………………………………..…