1What is Form 16?
Your employer's TDS certificate — showing the salary paid and the tax deducted and deposited against your PAN for the year. It's the starting point for filing a salaried return.
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ArticleForm 16 is the document most salaried people use to file their return, but few know what its two parts actually show. Understanding it helps you file accurately and spot errors. Here's how to read your Form 16.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13
Quick answer
Form 16 is your employer's TDS certificate — Part A shows tax deducted, Part B shows your salary and deductions. Here's how to use it to file.
Form 16 is the certificate your employer issues showing the salary they paid you and the tax (TDS) they deducted and deposited against your PAN for the year. It's the starting point for a salaried return — but it should be checked, not blindly copied.
Part A shows your employer's and your details, the period of employment, and a quarter-by-quarter summary of the tax deducted and deposited. Cross-check the TDS figures here against your 26AS and AIS — they should match, and any gap needs to be resolved before you file.
Part B is the detailed computation: your gross salary, exempt allowances like HRA, the standard deduction, the deductions claimed under 80C, 80D and others, and the resulting taxable income and tax. This is where you confirm that every exemption and deduction you're entitled to has been captured.
Before filing, match your Form 16 against your AIS and 26AS. They should agree on salary and TDS, and your AIS may also show income your employer doesn't know about — interest, dividends, other earnings — which you must still add to your return.
Form 16 reflects the regime your employer applied during the year, but you can still choose the other regime when filing if it gives a lower tax. Use the Part B figures as your base, add any other income, and file under whichever regime works out cheaper.
Your employer's TDS certificate — showing the salary paid and the tax deducted and deposited against your PAN for the year. It's the starting point for filing a salaried return.
Part A is the quarter-wise TDS summary; Part B is the detailed salary-and-deductions computation. Part A should match your 26AS; Part B shows your exemptions, deductions and taxable income.
Yes — Form 16 reflects the regime your employer applied, but you can choose the other regime when filing if it gives a lower tax. Use the Part B figures as your base.
Want your Form 16 checked and your return filed under the cheaper regime? Write to the firm and we'll handle it.