Form 16A

Form 16A is the TDS certificate issued quarterly by every deductor (your clients) to every deductee (you), prescribed under Rule 31(1)(b) of the Income Tax Rules, 1962. It is the documentary proof that a specific TDS amount was deducted from a specific payment and deposited with the government.

While Form 26AS is the master record maintained by the IT department, Form 16A is issued by the deductor and contains the same data per deduction. If 26AS does not show a TDS deduction, but you have Form 16A from the client, you have evidence — useful when chasing late or missed filings.

From Tax Year 2026-27, Form 16A is renamed **Form 131** under the Income-tax Act 2025 — the certificate obligation moves from Section 203 to Section 395(4), and from Rule 31/37D to Rule 215. (The same notification renumbers Form 16 to 130, Forms 16B/16C/16D/16E to 132, and Form 27D to 133.) The certificate cites Section 393(1) with a Table Sl. No. reference instead of a 194-series section; rates and thresholds are unchanged. Note the timing: this applies to TDS on amounts your client paid or credited on or after 1 April 2026 (whichever happened first) — certificates for deductions up to 31 March 2026 are still Form 16A.