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Form 16

Kush Sharma (CA-Final) (105 Points)

24 May 2016

Can we issue form 16 part A by generating it from software to employees whose tax not deducted?

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3 Replies

Saurav (CA) (211 Points)
Replied 24 May 2016

yes you can give

Vishal Goel (Chartered Accountant) (1688 Points)
Replied 26 May 2016

From 16 has two parts, Part – A & PART – B

Part - B is prepared by the employer manually, You can issue only part B not part A (For Whose tds not deducted).

Vishal Goel (Chartered Accountant) (1688 Points)
Replied 26 May 2016

One more Point :)

Employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .

Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act.