What is the story about?
Form 16A vs Form 16B: When it comes to filing income tax returns in India, we often hear about Form 16. It is one of the most important documents for salaried
employees, divided into Part A and Part B. It often confuses many taxpayers. Some people struggle to locate or download these forms from the official portals. Understanding what each part contains and where to find it can make the tax-filing process much simpler. On that note, let's decode Form 16A and Form 16B, their key differences, how to download, where to find them and their uses.
ITR Filing 2026: What is Form 16A?
Form 16A provides details about the amount of TDS deducted from salary. Basically, it is a TDS (Tax Deducted at Source) certificate issued when tax is deducted on non-salary income. It serves as proof that tax has already been deducted by the payer and deposited with the Income Tax Department.
When will you receive Form 16A?
- Interest income from Fixed Deposits (FDs)
- Commission or consultancy income
- Rent received
- Professional fees
- Freelance payments
What does Form 16A contain?
- Name, PAN, and TAN of both deductor and deductee
- Nature and amount of income paid
- TDS deducted and rate of deduction
- Dates of deduction and tax payment
- Challan number of the TDS deposit
Why is Form 16A important?
You can claim the TDS deducted as a credit when filing your income tax return. It reduces your tax liability or could lead to a refund.
ITR Filing 2026: What is Form 16B?
Form 16B is a mandatory TDS certificate issued by a property buyer to the seller, proving that 1 per cent TDS was deducted (under Section 194-IA) and deposited with the government for property transactions over Rs 50 lakh. Buyers generate and download this certificate directly from the government's TRACES Portal to share with the seller
Once the TDS is paid, the buyer must issue Form 16B to the seller.
Read more: ITR Filing 2026: What happens if you miss July 31 deadline? Here’s what taxpayers must know
What does Form 16B contain?
- PAN details of the buyer and seller
- Total property transaction amount
- TDS amount (1%) deducted and paid
- Date of deduction
- Challan number and acknowledgement
Why is Form 16B important?
It serves as proof that the seller’s tax was already deducted, helping them avoid paying tax again on the same amount.
How to Download Form 16A & 16B?
Form 16A: Usually sent by your bank, client, or organization via email or available in their customer portal.
As a taxpayer, you cannot directly download Form 16A from the e-filing website; it must be downloaded by the deductor (e.g., your bank, client, or tenant) via the TRACES Portal and provided to you. Alternatively, you can view your overall tax credits on the Income Tax E-Filing Portal.
Form 16B: Can be downloaded by the buyer from the TRACES portal (www.tdscpc.gov.in) after paying the TDS.
Buyers generate and download this certificate directly from the government's TRACES Portal to share with the seller
Step-by-step guide for Form 16A
Log in to the TRACES Portal using your User ID, Password, TAN, and verification code.
Go to the Downloads tab and select Form 16A.
Select the Financial Year, Quarter, and Form Type, then enter the required PAN details and click Go.
Provide your Token Number and Challan Details to submit the request.
Go to Downloads > Requested Downloads, enter your request number, and download the ZIP file.
Download the official TRACES PDF Generation Utility to extract and convert the ZIP file into a valid PDF. Your password to extract the file is your TAN.
Step-by-Step guide for Form 16B?
Register or Login: Access the TRACES Portal using your PAN as the taxpayer.
Submit a Request: Go to the Downloads tab, select Form 16B (For Buyer).
Enter Transaction Details: Input the correct Assessment Year, the unique Acknowledgement Number from your Form 26QB filing, and the Seller’s PAN.
Download the Form: Track your request under the Requested Downloads section. Once available, download the PDF file.
Issue to Seller: The downloaded PDF is password-protected using the buyer's Date of Birth in DDMMYYYY format. You are required to issue this signed certificate to the seller within 15 days of filing your Form 26QB.
Also read: ITR Filing 2026 Deductions: Income tax exemption limits, allowance and reimbursement limits for salaried employees - Full details
