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Home > TDS > TDS Certificates Last Updated: Dec 05th 2023

TDS Certificates Form 16 /16A /16B /16C /16D /16E /27D - Explained

TDS certificates are an important component to prove the TDS credit and to claim at the time of IT Filing. Learn more on Form 16, 16A, 16B, 16C, 16D, 16E, 27D


TDS Certificates

TDS certificates are the certificates of deduction of tax at source by the employers or other than employers. These certificates provide the details of TDS/TCS for various transactions between the deductor and deductee. It is mandatory for the persons who is deducting the TDS (deductor’s) to issue the TDS Certificates.



Types of TDS certificates: TDS certificates are of different types and issued for various types of transactions.

  1. Form 16
  2. Form 16A
  3. Form 27D
  4. What is Form 16B
  5. What is Form 16C
  6. What is Form 16D
  7. What is Form 16E
  8. How to Download Form 16B/16C/16D

1. Form 16

What is Form 16 ?
  1. Form 16 given by the employer to the employees as a proof of deduction of tax.
  2. Form 16 is issued for the TDS deduction on salaries which is filed in Form 24Q.
  3. Form 16 will be issued yearly once i.e., after the end of the financial year.
  4. The due date for issue of form 16 by employer’s is June 15 every year.
  5. Form 16 consists of 2 parts i.e., Part A and Part B

Refer TDS on Salaries for more information on Salary payments in Form 24Q

How to download Form 16 ?
  1. Login to https://contents.tdscpc.gov.in/ as deductor using User Id, password and TAN.
  2. Go to Downloads and click on Form 16
  3. Click on Bulk PAN download and select the relevant financial year and click on Go.
  4. Click on submit if the details of authorized person to be printed on form 16 is okay.
  5. Click on Normal KYC Validation(without Digital Signature) and click on proceed
  6. Enter the token number, challan details and corresponding deductee details (PAN and amount of TDS) of last processed TDS return and click on proceed.
  7. The request for Form 16 is generated and Form 16 will be available in requested downloads in some time.
  8. Go to requested downloads after some time and click on view all or give the request number or date.
  9. Select the Form 16 Part A and Part B Separately and click on HTTP download
  10. Zip files will be downloaded separately for Form 16 Part A and Part B
  11. Download the Form 16 pdf converter utility and import the above ZIP files, give the password as TAN of deductor and give the destination folder and click on proceed.
    NOTE : You can also affix DSC while generating Form 16 pdf’s
  12. Form 16 Part A and Part B will be saved as pdf’s in destination folder

2. Form 16A

What is Form 16A ?
  1. It is given by the person’s other than employer to the persons other than employees as proof of deduction of tax
  2. Form 16A is issued for the TDS deduction on payments other than salaries which is filed in Form 26Q and 27Q i.e, commission, professional fee, rent, works contract, payments made to Non-Residents, interest, winnings from lottery, Dividends etc.
  3. Form 16A will be issued quarterly by the deductor of TDS.
  4. The due date of issue of form 16A is 15th August for April to June, 15th November for July to September, 15 February for October to December and 15th June for Jan to March every year

Refer & TDS On Payments to Non-Resident Indians & TDS on Payments Other than Salaries for more information on payments other than salary and NRI payments in Form 26Q and 27Q

How to download Form 16A ?
  1. Login to https://contents.tdscpc.gov.in/ as deductor using User Id, password and TAN.
  2. Go to Downloads and click on Form 16A
  3. Click on Bulk PAN download and select the relevant financial year, quarter and Form type (26Q/27Q) and click on Go.
  4. Click on submit if the details of authorized person to be printed on form 16A is okay.
  5. Click on Normal KYC Validation(without Digital Signature) and click on proceed
  6. Enter the token number, challan details and corresponding deductee details (PAN and amount of TDS) of last processed TDS return and click on proceed.
  7. The request for Form 16A is generated and Form 16A will be available in requested downloads in some time.
  8. Go to requested downloads after some time and click on view all or give the request number or date.
  9. Select the Form 16A and click on HTTP download.
  10. Zip files will be downloaded for Form 16A.
  11. Download the Form 16A pdf converter utility and import the above ZIP files, give the password as TAN of deductor and give the destination folder and click on proceed.
    NOTE : You can also affix DSC while generating Form 16A pdf’s
  12. Form 16A will be saved as pdf’s in destination folder

3. Form 27D

What is Form 27D ?
  1. It is given by the Seller (collector of TCS) to the Buyer (collectee)
  2. Form 27D is issued for the TCS collection on receipts which is filed in Form 27EQ.
  3. Form 27D will be issued quarterly by the collector of TCS.
  4. The due date of issue of form 27D is 30th July for April to June, 30th October for July to September, 30th January for October to December and 30th May for Jan to March every year

Refer TCS On Receipts for more information on Form 27EQ.

How to download Form 27D ?
  1. Login to https://contents.tdscpc.gov.in/ as deductor using User Id, password and TAN.
  2. Go to Downloads and click on Form 27D.
  3. Click on Bulk PAN download and select the relevant financial year and quarter and click on Go.
  4. Click on submit if the details of authorized person to be printed on form 27D is okay.
  5. Click on Normal KYC Validation (without Digital Signature) and click on proceed.
  6. Enter the token number, challan details and corresponding collectee details (PAN and amount of TCS) of last processed TCS return and click on proceed.
  7. The request for Form 27D is generated and Form 27D will be available in requested downloads in some time.
  8. Go to requested downloads after some time and click on view all or give the request number or date.
  9. Select the Form 27D and click on HTTP download.
  10. Zip files will be downloaded for Form 27D.
  11. Download the Form 27D pdf converter utility and import the above ZIP files, give the password as TAN of collector and give the destination folder and click on proceed.
    NOTE : You can also affix DSC while generating Form 27D pdf’s
  12. Form 27D will be saved as pdfs in destination folder

4. What is Form 16B ?

  1. It is given by the resident buyer to the resident seller of the property.
  2. Form 16B is issued for deduction of TDS on purchase of property from resident seller which is filed in Form 26QB.
  3. Form 16B is issued for every transaction i.e., for every form 26QB filed.
  4. The due date for issue of Form 16B is 15 days from the due date of filing of Form 26QB.

Refer TDS On Sale Of Immovable Property for more information on Form 26QB.

5. What is Form 16C ?

  1. It is given by the resident tenant to the resident Landlord of the property.
  2. Form 16C is issued for deduction of TDS on Payments of Rent by resident tenant which is filed in Form 26QC.
  3. Form 16C is issued for every transaction i.e., for every form 26QC filed.
  4. The due date for issue of Form 16C is 15 days from the due date of filing of Form 26QC.

Refer TDS On Rent for more information on Form 26QC.

6. What is Form 16D ?

  1. It is given by the individuals/HUF who are taking contractual services/professional services to resident contractors and professionals.
  2. Form 16D is issued for deduction of TDS on Payments of Contract or Professional fee by resident individual/HUF which is filed in Form 26QD.
  3. Form 16D is issued for every transaction i.e., for every form 26QD filed.
  4. The due date for issue of Form 16D is 15 days from the due date of filing of Form 26QD.

Refer TDS on Payments to Resident Contractors and Professionals for more information on Form 26QD.

7. What is Form 16E ?

  1. It is given by the buyer of virtual digital asset(VDA) to resident sellerof VDA.
  2. Form 16E is issued for deduction of TDS on purchase of VDA by buyer which is filed in Form 26QE.
  3. Form 16E is issued for every transaction i.e., for every form 26QE filed.
  4. The due date for issue of Form 16E is 15 days from the due date of filing of Form 26QE.

Refer TDS on transfer of Virtual Digital Assets for more information on Form 26QE.

8. How to Download Form 16B/16C/16D ?

  1. Login to https://contents.tdscpc.gov.in/ as taxpayer using PAN and password
  2. Go to downloads and click on Form 16B/16C/16D.
  3. Select the form type as 26QB/26QC/26QD, select the assessment year, enter the ack number of form 26QB/26QC/26QD and enter the PAN of seller for 26QB, PAN of landlord for 26QC and PAN of payee for 26QD and click on proceed
  4. The request for Form 16B/16C/16D is placed and the forms will be available under requested downloads in some time
  5. Go to requested downloads and select the row and click on HTTP download.
  6. Files will be downloaded in ZIP File and the password for opening file is date of birth of Buyer in case of Form 26QB, Date of birth of tenant in case of form 26QC and date of birth of payee in case of Form 26QD

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.