20 April 2013
Form 16 : TDS certificate showing the Tax deducted on salary income of the assessee by the employer. Form 16A: TDS certificate showing TDS other than salary income. . Such certificates are issued by the personal responsible to deduct tax on any prescribed income is being paid by him to others. . The person deducting tax is known as deductor and the person to whom the amount is being paid is known as deductee. . As such deductor issues Form 16/16A to the deductee(s). .