Query regarding form no. 16

Form no 16 is the acknowledgement for the TDS deducted during the year. IF no TDS is deducted during the period then no form should be issued

AGREED WITH SAI

HOWEVER, IF THERE IS NO TDS, A CO, MAY ISSUE FORM 16 BUT THERE IS NO BOUNDATION TO ISSUE FORM 16 

& IN PLACE OF FORM 16, CO. HAVE TO ISSUE CERTIFICATE SHOWING SALARY OF THE EMPLOYEE.,

Rule 31 of IT rules says Form 16 to be issued if income is paid and tax is deducted. But i have practically seen employers issuing form 16 even though no TDS is deducted.