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Filing guide / TDS

Form 16A Due Date, Penalty and How to File

Form 16A (Issue Form 16A (non-salary TDS certificate)) applies to Private Limited Company, One Person Company (OPC) and LLP. Quarterly non-salary TDS certificate within 15 days of the return due date. Penalty under 272A(2)(g) Rs 100/day per certificate.

Form 16A at a glance

Form
Form 16A
Applies to
Private Limited Company, One Person Company (OPC) and LLP
Due date
Quarterly: 15 August, 15 November, 15 February and 15 June
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 16A: frequently asked

What is the due date of Form 16A?+

Form 16A (Issue Form 16A (non-salary TDS certificate)) is due quarterly: 15 August, 15 November, 15 February and 15 June.

Who needs to file Form 16A?+

Form 16A applies to Private Limited Company, One Person Company (OPC) and LLP.

What is the penalty for late Form 16A?+

Penalty under 272A(2)(g) Rs 100/day per certificate.

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