Form 16A, TDS Certificate for Non-Salary Payments
Quarterly TDS certificate for payments other than salary, such as professional fees, rent, or interest.
Who files it
Anyone who deducts TDS on non-salary payments: businesses, professionals, and individuals liable to deduct.
Frequency
Quarterly
Due date
Within 15 days of the due date for filing the corresponding quarterly TDS return
Filed with
Issued directly to the payee. Generated through TRACES once the deductor's quarterly TDS return is processed.
Form 16A covers the same underlying idea as Form 16 (a certificate showing tax deducted), but for non-salary payments and issued quarterly rather than annually. A freelancer, contractor, or landlord receiving payments with TDS deducted should receive one of these from each payer, each quarter.
The figures on Form 16A should match what shows up in the recipient's Form 26AS. A mismatch usually means the deductor either has not filed their TDS return yet or made an error in it, which is worth raising with them directly rather than waiting.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.