TDS — Certificates Compared

TDS Certificates Compared: Form 16 vs 16A vs 16B vs 16C vs 27D

16 = salary (employer, by 15 Jun). 16A = other TDS (quarterly). 16B = property buyer→seller. 16C = tenant→landlord. 16D = 194M. 27D = TCS. Download + mismatch fixes inside.

All certificates, one table

Certificate	For TDS on	Issued by + when
Form 16 (→130)	Salary (192/392)	Employer, annually by 15 June (Part A + B)
Form 16A	Interest, professional fees, commission…	Deductor, quarterly (~15 days after each TDS return)
Form 16B	Property purchase (194-IA)	Buyer downloads from TRACES after 26QB, gives to seller
Form 16C	Rent (194-IB)	Tenant downloads from TRACES after 26QC, gives to landlord
Form 16D	Individual deductors (194M)	Via TRACES after 26QD
Form 27D	TCS collected (206C/394)	Collector (seller/bank), quarterly

Certificate missing/wrong in 26AS? Only your deductor can fix it (revised TDS return) — chase them with the challan/acknowledgement number. Form 16 line-by-line → · Match with AIS/26AS →

Which certificate for what (issuers + timelines)

Certificate	Issued by	Covers	By when
Form 16	Employer	Salary + TDS (annual)	15 June
Form 16A	Bank/tenant/client	Non-salary TDS	Quarterly (mid-Aug/Nov/Feb/Jun)
Form 16B	You (buyer)	Property purchase 1%	After 26QB deposit
Form 16C	You (tenant)	Rent > ₹50k/mo	After 26QC deposit
Form 27D	TCS collector	TCS (LRS, car, scrap…)	Quarterly

Mismatch drill: certificate says ₹50,000 but 26AS shows ₹30,000? Don't 'adjust' in your ITR — ask the DEDUCTOR to file a correction statement. Wrong TDS credit claimed is a classic notice trigger, and only the deductor's revision fixes the source data.

📌 Remember: TRACES password = PAN + birthdate

Form 16/16A PDFs from TRACES open with a standard password: your PAN in lowercase + date of birth as DDMMYYYY (e.g. abcde1234f15081990). No password SMS needed. Download 26AS from the e-filing portal (e-File → View 26AS) and match EVERY certificate line before filing — certificate-vs-26AS mismatch is fixed only by the DEDUCTOR's correction statement, never by your adjustment.

By TaxSetu Editorial Team · Last reviewed: 7 October 2026

Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in

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Frequently Asked Questions

Form 16 vs 16A — what's the difference?+

Form 16 covers salary TDS (employer, yearly by 15 June); 16A covers all non-salary TDS (deductor, quarterly). Form 16 explained.

Where do I download 16B/16C?+

From TRACES after the buyer/tenant files 26QB/26QC — the deductor downloads and hands the certificate to you. 26QB rules.

My TDS is missing in 26AS — who fixes it?+

Only your deductor can, by filing a revised TDS return. Share your PAN, challan and deduction details with them, then recheck. Mismatch guide.