FORM-16AmediumCBDT (Income Tax)
FORM-16A — Issue of Form 16A Certificates
Download and issue quarterly TDS certificates for non-salary deductions within 15 days of the statement due date.
- Due
- 15th, 2 months after quarter end
- Frequency
- Quarterly
- If it lapses
- ₹100 per day per certificate under s.272A(2)(g)
- Statutory reference
- Rule 31(3), Income-tax Rules 1962
Who has to file it
Every one of these has to hold before FORM-16A binds an entity:
- TAN registered
- Filed on:
- TRACES / NSDL
- Usually owned by:
- Accountant
- Typical effort:
- 1.5 hours
Common questions
- When is FORM-16A due?
- 15th, 2 months after quarter end. It falls due every quarter.
- Who has to file FORM-16A?
- It applies to TAN registered.
- What is the penalty for filing FORM-16A late?
- ₹100 per day per certificate under s.272A(2)(g)
- Where is FORM-16A filed?
- TRACES / NSDL.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.