Salary and employment · Tax Year 2025-26
Form 16 Part A vs Part B: what each shows
Form 16 is your employer's certificate of salary and tax deducted. Part A summarises the TDS deposited against your PAN. Part B gives the salary breakup, exemptions and deductions. Learn to read both and match them with Form 26AS.
On this page
Form 16 is the certificate your employer gives you for the salary paid and tax deducted at source (TDS) in the year. Part A is the TDS summary: who deducted, from whom, and how much was deposited. Part B is the salary computation: your gross salary, exemptions, deductions and the tax worked out by the employer.
For the tax year 2025-26, your employer must issue Form 16 by 15 June of the following year.
Under the Income-tax Rules, 2026, the TDS certificate for salary is Form 130 and the one for payments other than salary is Form 131. The structure is the same idea.
What Part A contains
Part A is generated from the TDS return your employer files. It typically shows:
- Employer's name, address and TAN, and your PAN
- Period of employment
- Quarter-wise tax deducted and deposited, with challan details
Your employer downloads Part A from the department's TRACES portal; a certificate generated through TRACES is the valid one.
Match Part A with your Form 26AS (tax year 2025-26) or Form 168 (from 2026-27). The TDS in the statement is the credit the department gives you.
What Part B contains
Part B is the working behind the tax. It typically shows:
- Gross salary, split into salary, perquisites and profits in lieu of salary
- Allowances exempt from tax
- Standard deduction (₹50,000 old regime, ₹75,000 new regime on the 2025-26 rules)
- Deductions under Chapter VI-A, such as 80C and 80D, if the old regime was used
- Income from other sources and house property loss the employer was told about
- Tax on total income, cess, relief and tax deducted
Part A vs Part B
| Part A | Part B |
|---|---|---|
What it is | TDS deducted and deposited | Salary and deductions worked out |
Who generates it | From the employer's TDS return | The employer |
Use in your return | Check TDS credit against Form 26AS or Form 168 | Fill salary, exemptions and deductions |
Typical error | TDS missing in the statement | Wrong regime or deduction |
How to use Form 16 in your return
- Take gross salary from Part B. Add salary from every employer if you changed jobs.
- Check the standard deduction and any exemptions.
- Take TDS from Part A and confirm it appears in Form 26AS or Form 168.
- Add income Form 16 does not know about: savings interest, rent, capital gains, a second employer. Your employer sees none of it.
- Choose the regime and compute tax. See old vs new tax regime.
When Form 16 and your statements differ
- Salary differs from AIS. Your employer may report different totals or periods. Check the salary slips.
- TDS differs from Form 16. Employer deposit or reporting error. See employer deducted wrong TDS: what to do.
- Regime differs. Your employer may have deducted under one regime while you file under the other. The return settles it.
Do you need Form 16 to file?
No. It is the easiest source, but you can file from your salary slips and Form 26AS or Form 168. Make sure the numbers match what your employer reported, or expect a mismatch. TaxCare brings the salary and TDS data in from the income tax portal, so you start with the department's view and compare it with your Form 16.
How TaxCare helps
TaxCare fetches your salary and TDS from the portal, checks it against your AIS and Form 26AS or Form 168, and lets you compare with your Form 16. It highlights TDS you may be missing credit for and computes tax under both regimes. Nothing is filed until you approve it.
This guide gives general information and is not professional tax advice.
Questions on this topic
What is the difference between Form 16 Part A and Part B?
Part A shows the employer, your PAN and the tax deducted and deposited. Part B shows how your taxable salary was worked out, with exemptions and deductions.
Can I file my return without Form 16?
Yes, but you then need your salary slips and Form 26AS or Form 168 to get the figures right.
What replaces Form 16 under the new Act?
Under the 2026 Rules, the TDS certificate for salary is Form 130.
What if I changed jobs in the year?
You get a Form 16 from each employer. Add the salary from all of them in your return.
Ready to file your ITR?
TaxCare fetches your AIS and TDS from the Income Tax portal, checks every figure and files the return that saves you the most. 25% off your first filing.