Form 16 & 16A for FY 2025-26: June 15 Deadline & Download

As the financial year 2025-26 concludes and Assessment Year 2026-27 begins, salaried individuals and taxpayers await one of the most crucial documents for filing income tax returns—Form 16 and Form 16A. With the statutory deadline of June 15, 2026 approaching, understanding these TDS certificates, their formats, download processes, and implications is essential for smooth tax compliance.

This comprehensive guide covers everything you need to know about Form 16 and Form 16A for FY 2025-26, including recent updates, download procedures, and how to use these certificates effectively for ITR filing.

What are Form 16 and Form 16A?

Form 16: TDS Certificate for Salary Income

Form 16 is a certificate issued by employers to their employees under Section 203 of the Income Tax Act. It serves as proof of Tax Deducted at Source (TDS) from salary income under Section 192. The certificate contains detailed information about:

• Salary breakup including basic pay, allowances, perquisites, and deductions
• TDS deducted each quarter during FY 2025-26
• Employer and employee details including PAN and TAN
• Tax-saving investments and deductions claimed under various sections
• Net taxable salary and total tax liability

Form 16A: TDS Certificate for Non-Salary Payments

Form 16A is issued for TDS deducted on payments other than salary, such as:

• Interest income from banks and fixed deposits (Section 194A)
• Commission and brokerage (Section 194H)
• Rent payments (Section 194I and 194IB)
• Professional and technical fees (Section 194J)
• Contractor payments (Section 194C)
• Dividend income (Section 194)

Banks, companies, and other deductors issue Form 16A to their deductees quarterly through the TRACES portal.

June 15, 2026: Critical Deadline for FY 2025-26

According to the Income Tax Act, June 15, 2026 is the last date for employers and deductors to issue Form 16 and Form 16A for the financial year 2025-26. This deadline applies to:

• Form 16 Part A & B: Complete annual certificate covering all four quarters of FY 2025-26
• Form 16A: Quarterly certificates for Q1, Q2, Q3, and Q4 of FY 2025-26

Missing this deadline can result in penalties for employers and delays in ITR filing for taxpayers. As of June 10, 2026, employers should be in the final stages of preparing and issuing these certificates.

Understanding Form 16 Structure for FY 2025-26

Form 16 consists of two distinct parts:

Part A: Quarterly TDS Details

Part A is auto-generated from TRACES based on quarterly TDS returns (Form 24Q) filed by employers. It includes:

• Employer's name, address, TAN, and PAN
• Employee's name and PAN
• Quarter-wise summary of tax deducted and deposited
• Acknowledgement numbers of quarterly TDS returns
• Details of challan-wise tax deposited with the government

Part B: Annual Salary and Tax Computation

Part B is prepared by the employer and contains:

• Detailed salary breakup for FY 2025-26
• Allowances exempt from tax (HRA, LTA, etc.)
• Deductions under Chapter VI-A (80C, 80D, 80G, etc.)
• Income chargeable under the head 'Salaries'
• Tax calculation showing total tax liability and TDS deducted
• Details of advance tax or self-assessment tax paid by employee

How to Download Form 16 for FY 2025-26

Employees can obtain Form 16 through multiple channels:

Method 1: From Employer's Payroll Portal

Most organizations provide Form 16 through their HR or payroll portals:

1. Login to your company's employee self-service portal
2. Navigate to the 'Tax Documents' or 'Payroll' section
3. Select 'Form 16' for Financial Year 2025-26
4. Download the digitally signed PDF certificate

Method 2: TRACES Portal (For Part A)

Employees can download Part A directly from TRACES:

1. Visit traces.gov.in
2. Click on 'Registration' if not registered, or 'Login' with credentials
3. Select 'Downloads' from the menu
4. Choose 'Form 16' and select Financial Year 2025-26
5. Enter your PAN and acknowledgement number from Form 24Q
6. Download Part A (employer must provide Part B separately)

Method 3: Request from HR Department

If digital access isn't available, formally request your HR department via email or written application, citing the June 15 deadline.

How to Download Form 16A for FY 2025-26

For non-salary income, deductees can download Form 16A from TRACES:

1. Visit www.tdscpc.gov.in (TRACES website)
2. Login using your PAN as username and password
3. Go to 'Downloads' > 'Form 16A'
4. Select the relevant Financial Year (2025-26) and Quarter (Q1-Q4)
5. Choose the deductor's TAN from the list
6. Download the certificate in PDF format

Each quarter's Form 16A will be available separately. For FY 2025-26, you may have up to four Form 16A certificates from a single deductor.

Key Changes and Updates for FY 2025-26

While the basic structure remains consistent, taxpayers should note:

New Tax Regime as Default

For FY 2025-26, the new tax regime continues as the default option unless employees specifically opt for the old regime. Form 16 should clearly indicate which regime was used for TDS calculation.

Updated Deduction Limits

Form 16 for FY 2025-26 reflects current deduction limits:

• Section 80C: ₹1.5 lakh
• Section 80D: ₹25,000 (₹50,000 for senior citizens)
• Standard Deduction: ₹50,000 under old regime; ₹75,000 under new regime from FY 2025-26
• NPS additional deduction (80CCD(1B)): ₹50,000

Digital Signature Mandatory

All Form 16 and Form 16A certificates must be digitally signed by the deductor. Unsigned certificates are not valid for ITR filing.

Verifying Form 16 and Form 16A Accuracy

Before using these certificates for ITR filing, verify:

Cross-Check with Form 26AS

1. Login to the Income Tax e-filing portal (incometax.gov.in)
2. Access Form 26AS under 'e-File' > 'Income Tax Returns' > 'View Form 26AS'
3. Compare TDS amounts in Form 16/16A with Form 26AS entries
4. Check that all quarterly TDS entries match

Verify Against Annual Information Statement (AIS)

The AIS, available on the income tax portal, provides comprehensive tax information:

• Navigate to 'Services' > 'Annual Information Statement (AIS)'
• Review salary income and TDS details for FY 2025-26
• Confirm that Form 16 data aligns with AIS information
• Check for any unreported income sources

Common Discrepancies to Watch For

• Incorrect PAN or name spelling
• Mismatched TDS amounts between quarters
• Missing deduction claims you submitted to employer
• Wrong financial year mentioned
• Unsigned or improperly signed certificates

Using Form 16 and Form 16A for ITR Filing

These TDS certificates are essential for accurate ITR filing for AY 2026-27:

For Salaried Individuals (ITR-1 or ITR-2)

1. Use Form 16 to fill salary income details in the appropriate ITR form
2. Report tax already deducted in the 'TDS' section
3. Claim refund if excess TDS was deducted
4. Include Form 16A details if you have non-salary income

For Business/Professional Income (ITR-3 or ITR-4)

Report TDS from Form 16A under respective income heads and claim credit for taxes already deducted.

What If You Don't Receive Form 16/16A by June 15?

If your employer or deductor fails to issue certificates by the deadline:

1. Send formal reminder: Email your HR/accounts department immediately
2. Use Form 26AS/AIS: File ITR using these alternative tax credit statements
3. File complaint: Lodge a grievance on the Income Tax e-filing portal under 'Grievances'
4. Employer penalty: Non-issuance attracts a penalty of ₹100 per day until issued

Penalties for Non-Compliance

Under Section 272A(2)(g), deductors face:

• Minimum penalty: ₹100 per day of delay
• Maximum penalty: Amount of TDS that should have been deducted
• Applies separately for each certificate not issued on time

Conclusion: Prepare for Timely ITR Filing

With just days remaining until the June 15, 2026 deadline, both employers and employees should prioritize obtaining and verifying Form 16 and Form 16A for FY 2025-26. These certificates form the foundation of accurate income tax return filing for Assessment Year 2026-27.

Salaried individuals should download their certificates immediately upon issuance, verify details against Form 26AS and AIS, and prepare for ITR filing well before the July 31, 2026 deadline for most individual taxpayers.

By understanding the structure, download process, and proper utilization of these TDS certificates, taxpayers can ensure smooth, accurate, and timely tax compliance while claiming all eligible refunds and deductions.