📢 Income Tax Reminder – TDS Certificate (Other than Salary)


Timely tax compliance is not just a legal necessity—it’s a hallmark of a responsible and transparent organization. As we move further into the financial year 2025–26, one of the important upcoming deadlines for businesses, employers, and deductors is the issuance of TDS Certificates (Form 16A) for the quarter July–September 2025.

The due date for issuing Form 16A for this quarter is 15th November 2025. This certificate covers tax deducted at source (TDS) on all payments other than salary, such as professional fees, rent, interest, and commissions.

Issuing Form 16A accurately and on time ensures smooth reconciliation for deductees, reduces the risk of penalties, and keeps your organization fully compliant with income tax regulations.

🧾 What is Form 16A?

Form 16A is a TDS certificate that provides a summary of tax deducted and deposited by a deductor (payer) on income other than salary paid to a deductee (receiver).

While Form 16 relates to TDS on salary (issued annually), Form 16A pertains to all other types of TDS—issued quarterly after filing the TDS return (Form 26Q).

This form includes details such as:

  • Name and PAN of both the deductor and deductee

  • TAN of the deductor

  • Nature and amount of payment

  • TDS amount deducted and deposited

  • Challan details

  • Date of deduction and deposit

💼 Applicability – When Should Form 16A Be Issued?

Form 16A applies to every taxpayer or business that deducts TDS on payments other than salaries. Typical cases include:

  1. Professional Fees or Consultancy Payments (Section 194J)

    • Applicable when a business pays fees to professionals such as accountants, lawyers, doctors, or consultants.

  2. Rent Payments (Section 194-I)

    • When the total annual rent paid exceeds ₹2,40,000, TDS must be deducted by the payer.

  3. Contractor Payments (Section 194C)

    • When businesses make payments to contractors or sub-contractors exceeding prescribed thresholds.

  4. Commission or Brokerage (Section 194H)

    • TDS applies to payments made as commission or brokerage exceeding ₹15,000.

  5. Interest (Other than Interest on Securities) (Section 194A)

    • Deducted by banks or financial institutions on interest income exceeding ₹40,000 for individuals (₹50,000 for senior citizens).

  6. Other Non-Salary Payments

    • Includes TDS on payments under Sections 194DA, 194G, 194IA, 194IB, etc.

🗓️ Important Date: 15th November 2025

For the quarter ending September 30, 2025 (Q2), deductors must issue Form 16A by 15th November 2025.

This date marks the final deadline for the quarter covering:

  • July 2025

  • August 2025

  • September 2025

Failing to issue Form 16A by this due date can attract penalties and create compliance complications for both the deductor and the deductee.

⚖️ Legal Framework

As per Rule 31 of the Income Tax Rules, 1962, every deductor is required to:

  1. Issue TDS certificates within 15 days from the due date of furnishing the quarterly TDS return (Form 26Q).

  2. Download the certificates only from the TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal to ensure authenticity and standardization.

The due dates for issuing TDS certificates are:

QuarterPeriod CoveredDue Date for Issuing Form 16A
Q1April – June15th August
Q2July – September15th November
Q3October – December15th February
Q4January – March15th June (following FY)

🧮 How to Download and Issue Form 16A

Issuing Form 16A has become streamlined through the TRACES portal. Here’s a step-by-step guide:

  1. Log in to TRACES:
    Visit https://www.tdscpc.gov.in using your TAN credentials.

  2. Select Financial Year and Quarter:
    Navigate to Downloads → Form 16A and select the relevant quarter (July–September 2025).

  3. Authenticate Using Token Number:
    Enter the token number of your latest TDS return (Form 26Q).

  4. Request and Download File:
    Once approved, download the ZIP file containing digitally signed Form 16A certificates.

  5. Distribute to Deductees:
    Share the certificate (physically or digitally signed PDF) with each deductee before the due date.

⚠️ Consequences of Non-Issuance or Delay

Failing to issue Form 16A within the due date can lead to:

  1. Penalty under Section 272A(2)(g): ₹100 per day of default per certificate until the failure continues.

  2. Disallowance of Expense (Section 40(a)(ia)): The corresponding expenditure may be disallowed while computing taxable income.

  3. Loss of Credibility: Non-compliance can affect your organization’s reputation and relationships with vendors and professionals.

  4. Increased Scrutiny: Repeated delays may attract scrutiny from tax authorities, leading to additional compliance burdens.

✅ Benefits of Timely Issuance

Timely issuance of Form 16A provides multiple benefits:

  • Helps deductees claim accurate TDS credits while filing their ITR.

  • Ensures seamless reconciliation with Form 26AS and AIS data.

  • Protects the deductor from penalties and compliance issues.

  • Enhances transparency and trust in financial dealings.

💡 Best Practices for Smooth Compliance

  1. Maintain updated vendor and PAN records.

  2. File TDS returns (Form 26Q) before the due date.

  3. Reconcile TDS payments monthly to avoid mismatches.

  4. Use reliable tax software or professional services.

  5. Keep digital copies of issued certificates for recordkeeping.

🧭 Why Choose Taxla Services P. Ltd?

At Taxla Services P. Ltd, we simplify complex tax processes like TDS deduction, return filing, and certificate issuance. Our team of experienced tax professionals ensures that your business remains fully compliant, penalty-free, and audit-ready at all times.

We assist businesses across Tamil Nadu—from Chennai, Chengalpattu, Nanganallur, to Porur—offering end-to-end taxation, accounting, and compliance solutions.

Whether you’re a small business owner or a large corporate entity, we ensure that your TDS records are precise, timely, and compliant with every Income Tax requirement.

📢 Final Reminder

The due date for issuing TDS Certificates (Form 16A) for the July–September 2025 quarter is 15th November 2025. Don’t wait until the last moment—complete your compliance process today to avoid penalties and maintain a flawless tax record.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#TaxlaServices #TDSCertificate #IncomeTaxIndia #TaxCompliance #BusinessTaxation #Form16A #TDSReturn #FinanceUpdate #TaxConsultantInNanganallur #BestAuditorInTamilnadu



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