Due Dates Form 16 / 16A Issuance to Deductees
Form 16 / 16A Issuance to Deductees
Income-tax Act 2025 (from tax year 2026-27) and Income Tax Act 1961 (tax years before 1 Apr 2026, s.536(2) ITA 2025)
Form 16 (salary TDS certificate) must be issued by 15 June after FY end. Form 16A (non-salary) within 15 days from return due date.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Form 16: 15 June 2025; Form 16A: within 15 days from TDS return due date | s.272A(2)(g): ₹100/day for failure to issue on time | Issue via TRACES; digital signature or manual signature |
| FY 2025-26Current | Form 16: 15 June 2026; Form 16A: within 15 days from return due | s.272A(2)(g): ₹100/day | — |
| FY 2026-27 | Form 16: 15 June 2027 | ₹500/day, not exceeding the tax deductible — s.465(2)(g) and s.465(3)(b), Income-tax Act 2025 (earlier s.272A(2)(g), Income Tax Act 1961) | — |
FY-specific notes
FY 2024-25: Issue via TRACES; digital signature or manual signature