Form 16/16A for TDS Certificate is the certificate of deduction of tax at source. 1 This means that tax is collected from the very source of income of the person receiving it. It is issued by the employer on behalf of the employee to state that tax has been deducted. These certificates provide details of TDS/TCS for various transactions between deductor and deductee. These details include the particulars of income paid to the employee and the tax deducted from it. It will also mention whether the same has been paid to the government.
- Section 203, Income Tax Act, 1961