Form 16 is two documents in one file. Part A is your TDS certificate from TRACES; Part B is your employer’s computation story. New filers often read only Part B and miss TAN mismatches or missing quarters in Part A. This guide tells you what to verify in each.
- Part A: TAN, PAN, certificate numbers, and quarterly deposits. Match these to Form 26AS.
- Part B: taxable salary build-up, exemptions, deductions, tax, rebate, surcharge, cess.
- Discrepancies between your records and Part B usually trace to payroll data, not the tax law changing overnight.
- Keep both parts for loans, visa, and future notices.
Part A lists the deductor’s TAN, your PAN, the period of employment, and summary of tax deposited each quarter with challan references.
Use it to validate that Form 26AS shows the same employer TAN and aggregate TDS. Wrong PAN or old employer TAN on a merged PDF is rarer but catastrophic, catch it early.
Part B walks from gross salary through allowances, perquisites, exemptions under Section 10, standard deduction, Chapter VI-A, aggregate taxable income, tax on income, rebate under 87A if applicable, surcharge, and cess.
Compare each major line to your January payslip YTD and investment proof acknowledgements. A sudden jump in “perquisites” sends you to Form 12BA.
A complete review reads Part A + Part B + full-year payslips + AIS interest + broker gains. If tax in Part B seems high but Part A TDS is low, something failed in deposit, not your math.
Authoritative filing uses all three legs of the stool: employer certificate, government credit statement, and your own source documents.
SalTax writes for salaried taxpayers and professionals in India who want clear explanations, not jargon. Our guides reflect how tax compliance works in practice, including payroll, Form 16, AIS, and filing, but they are educational only. They are not tax, legal, or investment advice. Rules, limits, and forms change with each Finance Act and assessment year. Always confirm the current year on the official Income Tax Department website (incometax.gov.in) and use a Chartered Accountant or qualified tax adviser for your own return, notices, or planning.