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Statutory Form & GuideIncome TaxRef: Income Tax Rules, 1962 — Rule 31

Form 16 & Form 16A TDS Certificate Guide & TRACES Format

Comprehensive structure of Part A (TRACES authenticated) and Part B (salary breakdown) TDS certificates.

# Form 16 and Form 16A Statutory Guide Form 16 and Form 16A are the certificates issued under Section 203 of the Income-tax Act, 1961 for tax deducted at source. ## Component Breakdown: - **Form 16 (Part A)**: Downloaded directly from TRACES portal with government watermark, tax deposit challan numbers, BSR code, and CIN. - **Form 16 (Part B)**: Prepared by employer detailing gross salary, Chapter VI-A deductions, standard deduction, and net tax computation. - **Form 16A**: Issued quarterly for non-salary payments (professional fees under 194J, contractor under 194C, rent under 194I).

Statutory Particulars

Document Type:Statutory Form & Guide
Practice Domain:Income Tax
Official Reference:Income Tax Rules, 1962 — Rule 31
Last Amended / Verified:July 2026
Format / Standard:TRACES Utility & Sample Format

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