Quick Summary
Form 16A is issued for TDS deducted on payments other than salary.
Form 16A is issued quarterly for TDS on non-salary payments. It contains details of deductor, deductee, payment details, and TDS amount. Used by recipients to claim TDS credit in ITR.
Key Points
- For non-salary TDS
- Quarterly issuance
- Interest, rent, commission
- TDS credit claim
- From TRACES