Filing guide / TDS
Form 16 Due Date, Penalty and How to File
Form 16 (Issue Form 16 to employees) applies to Private Limited Company, One Person Company (OPC) and LLP. Annual salary TDS certificate to each employee by 15 June. Penalty under 272A(2)(g) Rs 100/day per certificate.
Form 16 at a glance
- Form
- Form 16
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 15 June every year
- Category
- TDS
- Filing portal
- TRACES
- CA required
- No, you can file it yourself
- Penalty / consequence
- Penalty under 272A(2)(g) Rs 100/day per certificate.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
Form 16: frequently asked
What is the due date of Form 16?+
Form 16 (Issue Form 16 to employees) is due 15 June every year.
Who needs to file Form 16?+
Form 16 applies to Private Limited Company, One Person Company (OPC) and LLP.
What is the penalty for late Form 16?+
Penalty under 272A(2)(g) Rs 100/day per certificate.
Never miss Form 16 again.
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