ITR Filing

ITR Filing 2025: How to Use Form 16 and 16A for Accurate Online Income Tax Return Submission

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ITR Filing
The Income Tax Department has officially started accepting Income Tax Returns (ITR) for Financial Year 2024–25 (Assessment Year 2025–26). If you’re planning to file your return using ITR-1 or ITR-4, you’ll need to pay close attention to two key documents—Form 16 and Form 16A. These forms are crucial proof of Tax Deducted at Source (TDS) and help ensure that your return is accurate and compliant.

Understanding how to use these forms properly is vital for salaried individuals, professionals, and anyone who has had tax deducted from their income.

What Are Form 16 and Form 16A?

Both Form 16 and Form 16A are TDS certificates issued under the Income Tax Act. They are proof that the tax deducted from your income by your employer or any tax-deducting entity has been deposited with the government.

  • Form 16 is issued by employers to salaried employees.

  • Form 16A is issued for non-salary income, such as interest from fixed deposits, commission, or professional fees.

These forms are essential while filing your ITR, as they show exactly how much tax has already been deducted and help avoid errors in tax calculations.

What Does Form 16 Contain?

Form 16 is issued once a year by your employer and provides a complete summary of your salary income and TDS. It includes:

  • Certificate Number: A unique identification number for tracking.

  • TRACES Watermark: Confirms the certificate’s authenticity.

  • Quarterly TDS Statement: Details of how much tax was deducted and deposited in each quarter.

  • PAN and TAN Details: Includes the employee’s Permanent Account Number (PAN) and the employer’s Tax Deduction and Collection Account Number (TAN).

  • Detailed Salary Structure: Including basic pay, HRA, bonuses, and other allowances.

  • Deductions Claimed: Any deductions under Section 80C, 80D, or other sections that help reduce taxable income.

Two Parts of Form 16

Form 16 is divided into Part A and Part B:

  • Part A: Shows the TDS summary, PAN/TAN details, and quarter-wise breakup of the tax deducted.

  • Part B: Contains salary details and deductions under various sections like 80C (investments), 80D (health insurance), and HRA claims.

Importantly, both parts must be downloaded from the TRACES portal (https://www.tdscpc.gov.in). Manually created or unofficial versions of Form 16 will not be accepted during ITR filing.

What is Form 16A?

While Form 16 is exclusive to salaried individuals, Form 16A is issued when TDS is deducted from non-salary income—such as bank interest, consulting fees, or commission earnings. For example, if you earn interest on an FD, the bank will deduct TDS and issue you Form 16A to record the deduction.

Just like Form 16, Form 16A is also downloaded from the TRACES portal and contains quarterly TDS details, PAN/TAN information, and the amount deposited with the government.

Points to Remember While Filing ITR

  • Ensure you have received your Form 16 or Form 16A before filing your ITR.

  • Always cross-check the details in your Form 16/16A with Form 26AS available on the TRACES portal.

  • In case of any discrepancy, contact your employer, bank, or the tax deductor and get it corrected before filing.

  • Filing ITR without verifying your TDS details could lead to mismatch notices or delayed processing.

Conclusion

With the ITR filing window open, understanding and utilizing Form 16 and 16A correctly is critical to a smooth and error-free filing experience. These documents serve as the backbone of your tax return, proving how much income you’ve earned and how much tax you’ve already paid. Ensure your documents are in order, verify all entries with Form 26AS, and file confidently.

Author Profile

Kuldeep Singh Chundawat
Kuldeep Singh Chundawat
My name is Kuldeep Singh Chundawat. I am an experienced content writer with several years of expertise in the field. Currently, I contribute to Daily Kiran, creating engaging and informative content across a variety of categories including technology, health, travel, education, and automobiles. My goal is to deliver accurate, insightful, and captivating information through my words to help readers stay informed and empowered.