Form 16 Issuance

1) Form 16 is issued only if the employer is liable to deduct TDS from salary paid. That depends on whether he is subject to tax audit.Just because salary paid is 250000 doesn't count to deduct TDS. Only when an employee's annual total income from all sources exceed 500000 and employer is subject to tax audit then only issued.

2)Yes if the employer is subject to tax audit