TDS Form 16 Part A to be downloaded from TRACES
The TDS certificate is furnished to the person from whose income tax is being deducted by the deductor.  The Form 16 contains details of tax computation and tax deducted/paid.
Form 16 has two separate parts: Part A and Part B.
- The Form 16 part A consists of details of tax deducted and paid. Deductors shall register on the TRACES website to download the Form 16.
- Part B contains details of salary and total income.
According to the Income-tax department, it is compulsory to download the Form 16 Part A from the new online portal of TDS, i.e. TRACES. Dated 17th April 2013 circular no.04/2013 has been issued by the Income Tax Department for Form 16. Revised Form 16 has been notified via Notification 11/2013 dated 19th Feb 2013. Part B of the Form no. 16 is to be prepared manually.
Section 203 of the Income-tax department instructs the TDS certificates that are furnished by the deductor to the deductee which should include amount of TDS, valid Permanent Account No. of the deductee (PAN), Tax Deduction Account number of the deductor.
The deductor shall authenticate the details mentioned in the certificate prior to the issue of the form to the deductee. In accordance with the sub-rule (6) of Rule 31, the same content shall be verified by using the manual signature or digital signature. The Part B of form 16 shall be manually prepared by the deductor and be authenticated and verified. Thereafter it can be issued to the deductee along with the Part A of the form.